M86879 M8 Ruling Active

The tariff classification of a novelty chalkboard from China

Issued October 4, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9610.00.0000

Headings: 9610

Product description

, your client. You are requesting the tariff classification on a novelty chalkboard, item # H61764K. The board is attached to a harvest scarecrow that serves as a holder for the drawing/writing board. There are six different styles of scarecrows, each holding a board with an inscription, such as, “Autumn Messages”, “Harvest Specials”, etc. The correct classification for the chalkboards is as slates and boards, with writing or drawing surfaces, in Chapter 96 of the HTSUS.

CBP rationale

a board with an inscription, such as, “Autumn Messages”, “Harvest Specials”, etc. The correct classification for the chalkboards is as slates and boards, with writing or drawing surfaces, in Chapter 96 of the HTSUS. The applicable subheading for the Harvest Scarecrow Hold Chalkboard, item # H61764K, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5% 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/.

Full text

NY M86879 October 4, 2006 CLA-2-96:RR:NC:2:224 M86879 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Rd. Suite #205 Monterey Park, CA 91754 RE: The tariff classification of a novelty chalkboard from China Dear Mr. Awana: In your letter dated September 15, 2006, you requested a tariff classification ruling, on behalf of Prima Creations, Inc., your client. You are requesting the tariff classification on a novelty chalkboard, item # H61764K. The board is attached to a harvest scarecrow that serves as a holder for the drawing/writing board. There are six different styles of scarecrows, each holding a board with an inscription, such as, “Autumn Messages”, “Harvest Specials”, etc. The correct classification for the chalkboards is as slates and boards, with writing or drawing surfaces, in Chapter 96 of the HTSUS. The applicable subheading for the Harvest Scarecrow Hold Chalkboard, item # H61764K, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5% 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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