N014949 N0 Ruling Active

The tariff classification of pin boards from China

Issued July 31, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted pictures of “Punctuation Pin Boards,” SKU 9872870, four pin boards shaped like punctuation signs: an exclamation point, a question mark, an ampersand, and an ampersat. Each board is constructed of cotton polka dot fabric over a 3cm layer of polyester fiber fill on a 2.5mm wooden backing. A nylon velvet fabric creates the bottom layer. Ten pushpins are included with each board. The board and pins will be considered a set for tariff purposes, with the board imparting the essential character. For tariff purposes, the pin board will be regarded as a composite good whose essential character is imparted by the textile fabric.

CBP rationale

The applicable subheading for the four pin boards shaped like punctuation signs and the pushpins will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N014949 July 31, 2007 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Melissa Hermann Williams-Sonoma, Inc. 151 Union St. Ice House One, 7th Fl. San Francisco, CA 94111 RE: The tariff classification of pin boards from China Dear Ms. Hermann: In your letter dated July 27, 2007, you requested a tariff classification ruling. You submitted pictures of “Punctuation Pin Boards,” SKU 9872870, four pin boards shaped like punctuation signs: an exclamation point, a question mark, an ampersand, and an ampersat. Each board is constructed of cotton polka dot fabric over a 3cm layer of polyester fiber fill on a 2.5mm wooden backing. A nylon velvet fabric creates the bottom layer. Ten pushpins are included with each board. The board and pins will be considered a set for tariff purposes, with the board imparting the essential character. For tariff purposes, the pin board will be regarded as a composite good whose essential character is imparted by the textile fabric. The applicable subheading for the four pin boards shaped like punctuation signs and the pushpins will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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