United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY R02770 - NY R02826 > NY R02820

Previous Ruling Next Ruling
NY R02820

December 7, 2005

CLA-2-45:RR:NC:2:230 R02820


TARIFF NO.: 4504.90.0000

Mr. Karl R. Kane
MYX, Inc.
300 Broadway St., Suite #30
San Francisco, CA 94133

RE: The tariff classification of shaped corkboards from China

Dear Mr. Kane:

In your letter dated November 9, 2005 you requested a tariff classification ruling.

The ruling was requested on three styles of shaped corkboards. Photographs of the three styles were submitted. The products consist of cork bulletin boards having the outline shapes of a coffee cup, a chicken and a fish. The boards are also decoratively silk-screen printed. One style is printed with a picture of a coffee cup and the word “Coffee”. A second style is printed with a picture of a chicken and a “What’s Cookin’” sign, and the third style is printed with a picture of a fish and a “Gone Fishn’” sign. The corkboards are composed of a 6 mm thick agglomerated cork sheet laminated to a 6 mm thick medium density fiberboard (MDF) backing. Hooks for hanging on a wall are attached to the back.

The applicable subheading for the three styles of corkboards described above will be 4504.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for agglomerated cork (with or without a binding substance) and articles of agglomerated cork, other. The rate of duty will be free.

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

Previous Ruling Next Ruling

See also: