The tariff classification of "Magnetic/Dry Erase Boards" from Italy

NY K83564 March 3, 2004 CLA-2-96:RR:NC:2:224 K83564 CATEGORY: Classification TARIFF NO.: 9610.00.0000 George Lorenze GeoLogistics Americas Inc 410 Unit C Commerce Blvd Carlstadt, NJ 07072 RE: The tariff classification of “Magnetic/Dry Erase Boards” from Italy Dear Mr. Lorenze: In your letter dated February 23, 2004, you requested a tariff classification ruling, on behalf of Childcraft Education Corporation, your client. You are requesting the tariff classification on a product described as “Magnetic/Dry Erase Boards”, item # 4G183889. The item is imported in a package containing 6 identical boards. The board is a learning tool for use in the home or in the classroom. The board is predominantly metal with a plastic frame. The proper classification will be in Chapter 96 of the HTS, as boards with writing or drawing surfaces. The applicable subheading for the 6 “Magnetic/Dry Erase Boards”, item # 4G183889, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 % ad valorem. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division