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NY A89617

December 12, 1996

CLA-2-96:RR:NC:1:113 A89617


TARIFF NO.: 9610.00.0000; 4421.90.9840

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
D/FW Airport, TX 75261

RE: The tariff classification of noteboards from Denmark

Dear Ms. Wood:

In your letter dated November 19, 1996, on behalf of The Container Store, you requested a tariff classification ruling.

The merchandise consists of three styles of noteboards available in various sizes. The first board is composed of a 38 x 58 cm. sheet of white metal backed with fiberboard and framed with wood. Three colorful round magnets were included with the sample you submitted, but dry erase markers may also be used with the board.

The second sample, labeled "Beta pinboard felt red" (article number 541 3040-32B), is a small bulletin board which has been shrink-wrapped with a packet containing mounting hardware (two metal hangers) and six pushpins. The board consists of a 26 x 36 cm. sheet of what appears to be low-density wood fiberboard (about 8mm. thick), faced with a sheet of red textile fabric and mounted within a wooden frame. The fiberboard, capable of receiving and securing pins or tacks, enables the article to perform its function as a message holder, thus imparting the essential character of the overall product. (The textile facing appears to be mainly decorative.)

You describe the third noteboard as being a combination of the surfaces of the first and second boards. In the absence of a sample or photograph, this office assumes the metal and fiberboard are present in relatively equal proportions in this noteboard. All three note boards may be imported with pushpins or small magnets.

The applicable subheading for the metal board and the combination board will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The current rate of duty is 4.5 percent ad valorem. Effective January 1, 1997, the rate of duty will be 4.1 percent ad valorem.

The applicable subheading for the Beta Pinboard will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The current rate of duty is 4.4 percent ad valorem. Effective January 1, 1997, the rate of duty will be 4 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 James Smyth at 212-466-2084.


Roger J. Silvestri

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