The tariff classification of a foam plastic message board from China.

N007953 March 26, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a foam plastic message board from China. Dear Ms. Aldinger: In your letter dated March 1, 2007, you requested a tariff classification ruling. The sample provided with your letter is identified as a “Wavy Message Board,” item 953007. The message board is used to post notes in an office, school, locker or home. The board is composed of cellular ethylene vinyl acetate (EVA) plastic and measures approximately 12 inches by 10 inches by 7/16 inch with irregular shaped edges. Four push pins with decorative EVA foam heads are included to post the notes. The sample includes adhesive tape strips so the board can be hung on a wall and magnetic strips so the board can be attached to a school locker. As you requested, the sample will be returned. The applicable subheading for the Wavy Message Board will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division