The tariff classification of a magnetic memo board from Taiwan

NY 878515 September 2, 1992 CLA-2-96:S:N:N1:113 878515 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a magnetic memo board from Taiwan Dear Ms. Magyar: In your letter dated August 20, 1992, you requested a tariff classification ruling. The merchandise a Magnetic Memo Board. It consists of a rectangle of paperboard with a surface prepared to be written upon. One side of the board is printed with symbols of emergency services, the other side is lined for memoranda. The board is accompanied by a felt tipped marker. The applicable subheading for the 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 5.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport