CLA-2-39:RR:NC:SP:221 G87079
Ms. Donna Palermo-Vogel
Mid-America Overseas, Inc.
1180 McLester Street, Suite #7
Elizabeth, NJ 07201
RE: The tariff classification of message boards, chalk, and plastic sheets from Hong Kong and Europe.
Dear Ms. Palermo-Vogel:
In your letter dated January 29, 2001, on behalf of International Playthings, Inc., you requested a tariff classification ruling.
Three samples were provided with your letter. The message boards, chalk and plastic sheets will be imported together and afterwards packaged together with other items for retail sale. The sheets are rectangular and composed of cellular polyvinyl chloride (PVC) plastic. The rates of duty provided below are those rates applicable to the goods when made in countries with which the United States has Normal Trade Relations.
The applicable subheading for the cellular PVC sheets will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of vinyl chloride: other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the message boards will be 9610.00.0000, HTS, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the chalk will be 9609.90.8000, HTS, which provides for writing or drawing chalks, other. The rate of duty will be free.
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division