The tariff classification of a magnetic board from China

NY M86541 September 20, 2006 CLA-2-73:RR:NC:N1:113 M86541 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Gary Klestadt Trans-World Shipping Corporation 75 Maiden Lane, Suite 903 New York, NY 10038 RE: The tariff classification of a magnetic board from China Dear Mr. Klestadt: In your letter dated September 8, 2006, on behalf of Philian, Inc., you requested a tariff classification ruling. The sample you submitted is a rectangular, magnetic board with accessories (item number Y100110-001). The board is made of steel covered with aquamarine and cream-colored, felt material. It measures 30 inches wide by 20 inches high. Included with the board are 6 photo frames and 6 flat, 1-inch disks covered by the same felt material. The accessories incorporate a magnet inside that allows them to adhere to the board. Each frame measures 5.5 inches by 7 inches and will accommodate a photo measuring 3.5 inches by 5 inches. There is hardware on the back of the magnetic board for mounting it on a wall. In your letter, you suggest classification under 7326.90.8587, HTSUS, as other articles of iron or steel. However your product is more specifically provided for under heading 7323, which provides for table, kitchen or other household articles and parts thereof, of iron or steel. The applicable subheading for the magnetic board and accessories will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division