The tariff classification of a magnetic and cork bulletin board from China

N056355 April 7, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a magnetic and cork bulletin board from China Dear Ms. Davidson: In your letter dated March 25, 2009, you requested a tariff classification ruling. A sample of the item was submitted for our review. The merchandise is a magnetic and cork bulletin board (item number 10049765). The board is composed of layers of medium density fiberboard, ethylene-vinyl acetate, cork and powder-coated sheet steel. The outer steel layer has a decorative cut-out design that exposes the cork below. The bulletin board measures 18 inches square. Notes, messages, lists and photos can be attached to the bulletin board by magnets or push pins. The applicable subheading for the bulletin board will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division