The tariff classification of a clipboard base made of wood fiberboard from Estonia

NY G88121 April 4, 2001 CLA-2-44:RR:NC:2:230 G88121 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Mr. Stuart H. Deming Inman Deming LLP Hamilton Square 600 Fourteenth Street, N.W. Washington, D.C. 20005-2004 RE: The tariff classification of a clipboard base made of wood fiberboard from Estonia Dear Mr. Deming: In your letter dated March 8, 2001, on behalf of your client, Aam/Cam Logistics LLC, you requested a tariff classification ruling. In a subsequent letter, you informed us that Aam/Can Logistics LLC has changed their name to National Focus USA LLC and that National Focus USA LLC acquires the product from the importer, Baltic Manufacturing Co. A sample of the product to be classified was submitted. The product consists of a wood fiberboard measuring approximately 3 mm thick by 9” wide by 12” long. The board has a screen back and a smooth face. The four corners of the board are rounded. Two holes approximately 3.5 mm in diameter and 3-1/2” apart are centered along the top edge about ½” from the border. The purpose of the holes is for the assembly of the clip portion of a clipboard. The clip will be assembled to the board after importation. You stated in your letter that the only operations necessary to prepare the board prior to assembly (after importation) are to remove any excess dust or wood particles on them. On occasion, the holes may need to be redrilled if they are not cut properly. Except for incidental or minor processing, the imported boards are ready to be assembled together with clips to make clipboards. The drilled holes give the wood fiberboard the character of parts of clipboards. The applicable subheading for the wood fiberboard clipboard bases will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The duty rate will be 3.3 percent ad valorem. Articles classifiable under subheading 4421.90.9840, HTSUSA, which are products of Estonia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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