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NY N021468




January 30, 2008

CLA-2-44:OT:RR:E:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a message board shelf from China

Dear Ms. Bonadonna:

In your letter dated January 4, 2008 you requested a tariff classification ruling.

The product to be classified is identified as the “Message Board w/Hooks,” SKU # “TBD,” Vendor Style # 7HW023A. Photographs and a description of the product were submitted. The product is a wall mount wood framed combination household article. It consists of an 18” wide x 22.5” long wood board composed of medium density fiberboard (MDF). Attached to the board is a 3.75” deep MDF shelf. The front surface of the board above the shelf is divided into three concentric framed areas. The areas include a 4 x 6 picture frame in the center, an iron oxide surface (which can be used as a magnetic memo board or as a dry erase marking surface) and a cork memo board. Three metal hooks are attached underneath the shelf.

The product will be imported and sold with ten magnets, ten push pins and one dry erase marker. The accessories are designed to be used with the product and will be classified together with the product as a set.

The product is a composite good composed of different components and materials. The essential character of the product is imparted by the wood because the wood comprises the greatest bulk and value of the product.

The applicable subheading for the “Message Board w/Hooks,” SKU # “TBD,” Vendor Style # 7HW023A, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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