The tariff classification of a wooden memo board from China

NY G82333 October 2, 2000 CLA-2-44:RR:NC:2:230 G82333 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wooden memo board from China Dear Ms. Aldinger: In your letter dated September 11, 2000 you requested a tariff classification ruling. The ruling was requested on a wooden memo board, Rite Aid item # 995032. A representative sample was submitted. The sample consists of a decorated wood board with a few sheets of notepaper attached to the front and with a metal hanger in the back. The board is rectangular with a rounded top and measures approximately 8 inches high by 3-1/2 inches wide by ½ inch thick. The note paper is tied to the board with ribbon that is inserted through two holes in the board and two holes in the paper. A strip of wood with two holes is included on top of the paper. The sample is painted and has a wood dragonfly applique glued on the board above the paper. Other styles in the series have either a butterfly or a daisy applique glued on. You suggested classification of the wooden memo board in subheading 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware of wood. However, a memo board does not have the nature of a product specifically designed for use in a kitchen. A memo board can be mounted and used anywhere in the house. The applicable subheading for the wooden memo board will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division