CLA-2-44:OT:RR:NC:2:234
Mr. Scott Hoffman
Trans American, CHB
North American Service Center
4902 North America Drive
Buffalo, NY 14224
RE: The tariff classification of a Tackboard from Canada
Dear Mr. Hoffman:
In your letter, dated November 5, 2015, you requested a classification ruling on behalf of your client, Global Upholstery Company. The ruling was returned to you for additional information, which was received by this office on October 11, 2016. The ruling was requested on a tackboard. A sample was submitted for our review and will be retained for reference.
The wall hung tackboard is manufactured of soft board covered with 100% polyester fabric and backed by four structural pieces of particle board. It measures 24 inches by 14 inches. It is essentially a bulletin board, intended to be wall mounted and used in combination with office furniture components.
The applicable subheading for the tackboard will be 4421.90.9780, Harmonized Tariff Schedule of the United States, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division