L84916 L8 Ruling Active

The tariff classification of a textile memory board kit from China

Issued May 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is identified as a “Memory Board” (Lot number 651-1841). The memory board is composed of a piece of particle board cut in the shape of a heart and measures approximately 14”W x 15”H. It has a piece of cardboard covering the back and a layer of foam padding placed on the front of the board, covered with polyester fabric. Woven ribbons, 5/8” wide, are tacked diagonally across the front, allowing photos and such to be inserted; notes and photos can also be pinned to the board. It includes a faux-feather boa, rhinestones, plastic buttons, and pushpins, all of which are intended to decorate the board. You indicate that the kit is intended for children ages four years and older. The board can be hung on a wall or placed upright on a flat surface.

CBP rationale

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

Full text

NY L84916 May 18, 2005 CLA-2-63:RR:NC:N3:351 L84916 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Lesa R. Hubbard Customs Specialist JCPenney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024-3698 RE: The tariff classification of a textile memory board kit from China Dear Ms. Hubbard: In your letter dated May 9, 2005, you requested a tariff classification ruling. The submitted sample is identified as a “Memory Board” (Lot number 651-1841). The memory board is composed of a piece of particle board cut in the shape of a heart and measures approximately 14”W x 15”H. It has a piece of cardboard covering the back and a layer of foam padding placed on the front of the board, covered with polyester fabric. Woven ribbons, 5/8” wide, are tacked diagonally across the front, allowing photos and such to be inserted; notes and photos can also be pinned to the board. It includes a faux-feather boa, rhinestones, plastic buttons, and pushpins, all of which are intended to decorate the board. You indicate that the kit is intended for children ages four years and older. The board can be hung on a wall or placed upright on a flat surface. The applicable subheading for the memory board kit will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The sample will be returned as requested. 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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