United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 808349 - NY 808492 > NY 808406

Previous Ruling Next Ruling
NY 808406




April 10, 1995

CLA-2-45:S:N:N8:230 808406

CATEGORY: CLASSIFICATION

TARIFF NO.: 4504.90.0000

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

Previous Ruling Next Ruling

See also: