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NY G80243




August 7, 2000

CLA-2-48:RR:NC:SP:234 G80243

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road (Suite #205)
Monterey Park, CA 91754

RE: The tariff classification of bulletin boards from China.

Dear Mr. Awana:

In your letter dated July 19, 2000, you requested a tariff classification ruling on behalf of Grand A International Co., Inc. (Temple City, CA).

A sample identified as a “mini bulletin board with poly velveteen border” was submitted and will be retained for reference. It consists of a 6” x 9” piece of corrugated paperboard (about 5 mm thick) covered on its face with a sheet of agglomerated cork (about 1 mm thick) and on its back with a sheet of plastic. A frame made of fabric-covered paperboard surrounds the board. A loop of cord is attached to the top of the frame as a hanger.

For tariff purposes, the bulletin board will be regarded as a composite good whose essential character is imparted by the paperboard. The cork face sheet appears to be mainly decorative, being too thin by itself to perform the board’s principal function, i.e., holding pins, tacks or similar fasteners inserted to post messages, pictures and the like. It is largely the paperboard that provides such capability in this instance.

The applicable subheading for the mini bulletin boards will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 2.1%.

We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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