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NY L81448

January 5, 2005

CLA-2-44:RR:NC:2:230 L81448


TARIFF NO.: 6307.90.9889

Ms. Alyssa S. Aron
International Diversified Products
4113 Woodman Avenue
Sherman Oaks, CA 91423

RE: The tariff classification of note sheet trays from China

Dear Ms. Aron:

In your letter dated December 1, 2004 you requested a tariff classification ruling.

The ruling was requested on a note sheet tray made of wood fiberboard and covered with polyurethane. In addition, you also requested a ruling on an identical note sheet tray made of recycled cardboard and covered with polyurethane. A sample was submitted for our examination and will be returned to you as you requested. The sample was cut in order to determine the composition of the polyurethane.

The sample consists of an open tray with one concave side, measuring approximately 6-3/4” x 4-3/4” x 7/8”. The sample tray is made of cardboard and is completely covered with a black vinyl-like material, the polyurethane. The polyurethane covering is a non-cellular plastic backed with a knit fabric. This construction is considered a textile for tariff purposes. The tray also has a velvet-like mat on the bottom

The applicable subheading for the note sheet tray made of cardboard and covered with a textile material will be 6307.90.9889, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up textile articles, other. The duty rate will be 7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the note sheet tray made of wood fiberboard. Your request for a classification ruling should include a sample of this product. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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.


Robert B. Swierupski

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