The tariff classification of a "Pulp Bulletin Board" from China

N029098 June 9, 2008 CLA-2-48:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a “Pulp Bulletin Board” from China Dear Mr. Hollis: In your letter dated May 21, 2008, you requested a tariff classification ruling. You submitted photos of a “Pulp Bulletin Board”, SKU # 10046818, for our examination. You state in your letter that it is composed completely of recycled paper. The bulletin board is made from reprocessed paper strips that have been rolled into small, tight tubes that are lined up vertically and horizontally and pressed together. The surface can then be used as a typical bulletin board with push pins or thumb tacks and also as a card and letter holder by sliding the cards, letters, etc between the vertical and horizontal tube design. You state in your letter that the bulletin board is approximately 12” (w) x 12” (l) with a recyclable paperboard frame. The applicable subheading for the “Pulp Bulletin Board” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be Free. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division