N306459 N3 Ruling Active

The tariff classification of wall mounted dry erase boards from China

Issued October 21, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9610.00.0000

Headings: 9610

Product description

Images of two items were submitted in lieu of samples. The items under consideration are described as follows: The first item, identified as item 1, is Learniture’s porcelain-on-steel, magnetic, wall-mounted dry erase board with a corrugated steel backing. It has an aluminum frame and tray and an ethylene-vinyl acetate (EVA) foam map rail at the top of the board. The second item, identified as item 2, is Learniture’s glass wall mounted dry erase board composed of tempered glass with a steel backing. It has mounting points made of aluminum with acrylonitrile butadiene styrene (ABS) plastic caps.

CBP rationale

The applicable subheading for both items 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.

Full text

N306459 October 21, 2019 CLA-2-96:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Wendy George Transfair North America International Freight Services LLC DBA Transgroup International 102 Sangaree Park Court, Suite 3 Summerville, SC 29486 RE: The tariff classification of wall mounted dry erase boards from China Dear Ms. George: In your letter dated September 26, 2019, you requested a tariff classification ruling on behalf of your client, International Trading and Sourcing, Ltd. Images of two items were submitted in lieu of samples. The items under consideration are described as follows: The first item, identified as item 1, is Learniture’s porcelain-on-steel, magnetic, wall-mounted dry erase board with a corrugated steel backing. It has an aluminum frame and tray and an ethylene-vinyl acetate (EVA) foam map rail at the top of the board. The second item, identified as item 2, is Learniture’s glass wall mounted dry erase board composed of tempered glass with a steel backing. It has mounting points made of aluminum with acrylonitrile butadiene styrene (ABS) plastic caps. The applicable subheading for both items 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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