The tariff classification of a plastic framed display board from China.

N288400 August 15, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Tanya Laird Nielsen Bainbridge 12303 Technology Blvd Austin, TX 78727 RE: The tariff classification of a plastic framed display board from China. Dear Ms. Laird: In your letter dated July 19, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a light-up memo board, SKU# 634600. This item is rectangular in shape. It consists of a black plastic picture frame that surrounds the perimeter of a medium density fiberboard (MDF) that has a layer of polyfoam glued to the front of it. The front of the polyfoam is covered with linen fabric. There is a string of nine clips that zig zag across the front of the board, within the borders of the frame, forming three rows of clips, three clips on each row. The clips contain light emitting diodes (LEDs) which are powered by batteries that are not included. The clips are designed to hold photos and small documents. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic frame surrounds and supports the item, thereby providing a frame for that which will be mounted in the area within the frame’s perimeter. Therefore, it is the opinion of this office that the plastic frame provides this item with the essential character within the meaning of GRI 3(b).. The applicable subheading for SKU# 634600 will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: picture frames. The rate of duty will be 3.4 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 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division