CLA-2-39:RR:NC:N2:221 R02821
Mr. Karl Kane
MYX, Inc.
300 Broadway Street
Suite 30
San Francisco, CA 94133
RE: The tariff classification of bulletin/display boards from China.
Dear Mr. Kane:
In your letter dated November 9, 2005, you requested a tariff classification ruling.
The products pictured in your request are identified as “MYX Scrap Taks.” The Scrap Taks are bulletin boards intended to display photos and memorabilia. The boards are available in a variety of sizes, including 17 inches by 21 inches and 16 inches by 20 inches. Each display board is made using a three layer construction. The inner layer is a foam plastic board measuring 8 mm in thickness. The face layer is a 2 mm thick agglomerated cork sheet. The backing is a 3 mm thick medium density fiberboard sheet that has four affixed triangular metal clips to hang the display board onto hooks or nails on the wall. The display board is packaged with decorative photo mats, a printed notepad and a set of decorative metal pushpins. The notepad and photo mats are intended to be secured to the display board by means of the included pushpins.
The essential character of the three layer display board is imparted by the foam plastic component since it provides the means by which the board performs its principal function: the posting of messages, announcements, pictures, etc. by the use of tacks, pushpins and the like. The agglomerated cork face sheet is not thick enough to provide this capability. The display board, photo mat, notepad and pushpins comprise a set, with the essential character imparted by the display board.
The applicable subheading for the bulletin/display board sets will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division