The tariff classification of a chalkboard from China.

N297689 June 20, 2018 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Mr. Simon Slyper Amscan Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of a chalkboard from China. Dear Mr. Slyper: In your letter dated June 6, 2018, you requested a tariff classification ruling. You submitted a sample identified as “Standing Plaque New Years Chalkboard MDF,” item number 242560, which consists of a free-standing square chalkboard with the words “ New Years Resolutions” in gold glitter and “Let’s do this” with the numbers 1, 2 and 3 in white printed on the front surface with space to write the three resolutions. The square shaped item measures approximately 7.5” by 7.5” and is 1.25” deep and is constructed of medium density fiberboard (MDF) with a writing surface composed of blackboard paint. The chalkboard can be written on with chalk but no chalk will be imported with the article. Although you state that the "Standing Plaque New Year's Chalkboard MDF"  is a decoration and inquire if it can be classified as a festive article under tariff subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), the article is actually a fully-functional chalkboard that can be used throughout the year. You alternatively propose classification in subheading 4911.99.8000, HTSUS, as other printed articles.  We disagree.  The Explanatory Notes to Chapter 49, HTSUS, state that Chapter 49, “covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations.” The essential nature and use of the New Year’s chalkboard is not determined by the printing, but rather by its use as a chalkboard.  The printing merely provides a header for the resolutions to come.    The applicable subheading for item number 242560 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 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division