J89025 J8 Ruling Active

The tariff classification of a bulletin board from China.

Issued October 21, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

It is made of a wooden and cardboard base covered on the front side with knit pile fabric. The back is covered with woven textile fabric. Attached onto the knit pile fabric are textile ribbons at set intervals forming a criss-crossed pattern. It is decorated with textile covered buttons. Attached onto the back are two metal fittings for hanging the article. The article is designed to resemble a whimsical frog. It is used to hold pictures or notes by inserting them into the ribbons.

CBP rationale

The applicable subheading for the Flat Frog will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY J89025 October 21, 2003 CLA-2-63:RR:NC:TA:351 J89025 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut St., Suite 415 Philadelphia, PA 19106-3883 RE: The tariff classification of a bulletin board from China. Dear Mr. Liberati: In your letter dated October 2, 2003, on behalf of Deb Shops, Inc., you requested a tariff classification ruling. The sample submitted is a bulletin or photo board called the “Flat Frog,” item number PO#96855. It is made of a wooden and cardboard base covered on the front side with knit pile fabric. The back is covered with woven textile fabric. Attached onto the knit pile fabric are textile ribbons at set intervals forming a criss-crossed pattern. It is decorated with textile covered buttons. Attached onto the back are two metal fittings for hanging the article. The article is designed to resemble a whimsical frog. It is used to hold pictures or notes by inserting them into the ribbons. The applicable subheading for the Flat Frog will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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