M82970 M8 Ruling Active

The tariff classification of a message board from China

Issued May 18, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

It measures 21 inches high, 16.125 inches wide, and .625 inch thick. There is a hook on the back for hanging it on a wall. The board is composed of layers of iron, medium-density fiberboard, polyfoam and polyester felt. Six felt covered magnets are included to hold messages on the board.

CBP rationale

The applicable subheading for the magnetic message board will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other.

Full text

NY M82970 May 18, 2006 CLA-2-73:RR:NC:N1:113 M82970 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Kris Spurbeck Target Customs Brokers, Inc. 33 South Sixth Street Minneapolis, MN 55402 RE: The tariff classification of a message board from China Dear Ms. Spurbeck: In your letter dated April 19, 2006, on behalf of Target Stores, you requested a tariff classification ruling. The sample you submitted is a magnetic message board used to post memos or photos (item number 0904111). It measures 21 inches high, 16.125 inches wide, and .625 inch thick. There is a hook on the back for hanging it on a wall. The board is composed of layers of iron, medium-density fiberboard, polyfoam and polyester felt. Six felt covered magnets are included to hold messages on the board. The applicable subheading for the magnetic message board will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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