The tariff classification of message boards from India

NY L82656 March 7, 2005 CLA-2-63:RR:NC:N3:351 L82656 CATEGORY: Classification TARIFF NO.: 6307.90.9889 John A. Ellefson Director of Customs Compliance Blue Star Imports L.P. 150 Thorn Hill Road Warrendale, PA 15086 RE: The tariff classification of message boards from India Dear Mr. Ellefson: In your letter dated February 14, 2005, you requested a tariff classification ruling. The two submitted samples are message boards. You state that style number 1015 is constructed of 70 percent cotton, 20 percent corkboard, 5 percent foam, and 5 percent miscellaneous material. However, we find no cork; there is, however, what appears to be fiberboard or particleboard. The message board measures approximately 18” x 18” x ½”, is covered with cloth, and features hooks on the back which can be used to hang the board. You indicate that the elastic cord that covers the board in a crisscross pattern is meant to hold photographs or papers. The applicable subheading for the message board 1015 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9889, HTS, that are products of India 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 our Web site at www.cbp.gov and search for the term "GSP." Style number 1016 is described as 70 percent cotton and 30 percent corkboard. Again, we find no cork, only what appears to be fiberboard or particleboard. It has a wood frame that measures approximately 24” x 20” x 1¼”, is covered with cloth, and features a wire that extends across the back that can be used to hang it. The front of the item has a floral design and the legend, “he loves me, he loves me not.” Your inquiry does not provide enough information for us to give a classification ruling on 1016. Your request for a classification ruling should include an exact description of the components and any advertising or sales literature showing how it will be marketed and how it is used. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division