CLA-2-45:S:N:N8:230 808406
Ms. Laura Giarraputo
C-Air International
11222 S. La Cienega Blvd., Suite 260
Inglewood, CA 90304
RE: The tariff classification of bulletin boards (cork and
paperboard) incorporating paper note pads, from China.
Dear Ms. Giarraputo:
In your letter dated March 13, 1995, on behalf of Lisa Frank
Inc., you requested a tariff classification ruling.
A sample was submitted and will be retained for reference.
It is a small bulletin board consisting of a 28 1/2 x 30 cm sheet
of agglomerated cork which has been permanently affixed to a 34
1/2 x 43 cm backing sheet of rigid paperboard. The cork is
approximately 5 mm thick, while its backing is about 3 mm thick.
Since the hard paperboard is of a kind that does not easily yield
to pins or tacks, it appears that when such fasteners are used on
the article it is not intended that they will penetrate beyond
the cork. The cork is thus the material which gives the article
its ability to function as a bulletin board.
The areas of the backing sheet above and below the cork
incorporate decorative paperboard overlays which are covered with
coated, design-printed paper. Additionally, glued to the upper
overlay is a small (6 x 9 1/2 cm) paper note pad printed with a
matching motif. Two metal loops are attached at the top of the
bulletin board to permit hanging it on a wall.
The applicable subheading for the above-described bulletin
board with note pad will be 4504.90.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
(non-enumerated) articles of agglomerated cork. The rate of duty
will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport