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NY J85082

June 6, 2003

CLA-2-96:RR:NC:2:224 J85082


TARIFF NO.: 9610.00.0000

Ms. Barbara Dawley
Meeks & Sheppard
1735 Post Road
Suite 4
Fairfield, CT 06824

RE: The tariff classification of a memo board from China

Dear Ms. Dawley:

In your letter dated May 7, 2003, you requested a tariff classification ruling, on behalf of Tin Box Company, your client.

You are requesting the tariff classification on a memo board that measures approximately 15 inches long by 13 ½ inches wide with a thickness of ½ of an inch. The base of the board is constructed of metal with a cardboard backing, and has a textile loop at the top that enables the board to be hung on a wall. The front of the board is painted with a red border that encloses a white area that is designed to be the writing surface. The front of the board is decorated with cartoon images, while the cardboard backing is printed with the alphabet and multiplication tables. Included with the board is a felt tipped marker that may be stored in a section on the back of the board. Both the board and the pen will be sold at retail in a sealed plastic packaging. The sample will be returned, as requested.

The memo board and felt tipped marker will be classified as a GRI 3 (b) set with the essential character imparted by the memo board. The classification will be in Chapter 96 of the HTS as a board with writing or drawing surfaces.

The applicable subheading for the memo board and felt tipped pen set 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 rate of duty will be 3.5 % 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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