United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 884409




April 26, 1993

CLA-2-:S:N:N6:350 884409

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1100

Ms. Susan A. King
James J. Boyle & Co.
Air & Ocean Services
371 Allerton Avenue
So.San Francisco, CA 94080

RE: The tariff classification of a "tackless bulletin board", from Japan.

Dear Ms. King:

In your letter dated January 14, 1993, on behalf of Pilot Corporation of America, you requested a tariff classification ruling.

The instant sample which measures about lmm in thickness will be shipped as piece goods and while you indicate it consists of four layers, it actually contains five. The top layer is a protective film that is discarded after the "board" is made up or installed. The main component is a polyester plastic sheet of compact plastic that holds messages or bulletins on the surface solely by surface adhesion and not an adhesive or thumb tacks. The surface of this sheet has been incised with a rectangular pattern. This plastic sheet is backed with a thin non woven textile fabric. This may in turn be backed with a pressure sensitive adhesive as was the case with the instant sample. If an adhesive is present, it is protected with a release paper. While no component weight specifications were furnished, from visual inspection, it appears the polyester sheet is well over ?0 percent by weight of the total weight of the product.

The applicable subheading for the product will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492kg per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 percent ad valorem.

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

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