The tariff classification of a Bulletin Board from China

N288066 July 25, 2017 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Ms. Tanya Laird Nielson and Bainbridge 12303 Technology Blvd. Austin, TX 78727 RE: The tariff classification of a Bulletin Board from China Dear Ms. Laird: In your letter, dated May 18, 2017, you requested a classification ruling. The ruling was returned to you for additional information, which was received by this office on July 7, 2017. A sample was submitted for our review and will be returned, per your request. Item number 630762 is a bulletin board measuring approximately 23”x 19” and constructed of medium density fiberboard (MDF) faced with a thin layer of polystyrene foam and linen fabric. The front is framed with MDF moulding. Pins are included for tacking pictures, cards, memos, recipes and the like. A length of twine crosses near the top of the board with attached wooden mini “clothespins” and allows for an additional method for displaying items. It is designed for wall hanging. The applicable subheading for the bulletin board will be 4421.99.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division