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August 20, 1999

CLA-2-63:RR:NC:TA:352 E85665

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a “French Memo Board” from Taiwan.

Dear Mr. Hoffacker:

In your letter dated August 4, 1999, on behalf of New View Gifts & Accessories, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a “French Memo Board”, item number A610. It is rectangular shaped and made of a wood base covered on one side with 100 percent woven cotton fabric or 65 percent polyester/35 percent cotton woven fabric. The fabric covered side features horizontal and vertical textile straps with buttons at set interval. The straps are used to hold pictures or notes on the board.

This product is a composite good composed of wood and textile fabric. The essential character of this article is imparted by the textile fabrics which provides the primary functional element for this item.

The applicable subheading for the “French Memo Board” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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