The tariff classification of a fabric memo board from China

N051786 February 13, 2009 CLA-2-63:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ryan Rolla Product Manager CRI2000, L.P. 2245 San Diego Avenue San Diego, CA 92110 RE: The tariff classification of a fabric memo board from China Dear Mr. Rolla: In your letter dated February 11, 2009, you requested a tariff classification ruling. The item in question is identified as a “French Memo Board.” It is a memo board that you state is constructed of a cotton twill fabric covering a thin layer of upholstery foam. This is backed by a medium density fiberboard (MDF) panel. It is all framed by an extruded polystyrene molding. On top of the cotton fabric are satin ribbons in a criss-cross pattern, secured by fabric- covered buttons. The ribbons make it possible to secure photographs, mementos, and keepsakes for display. The back of the completed board is covered in black paper, with metal hangers for wall mounting. The applicable subheading for the textile fabric memo board will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division