The tariff classification of “Chalkboard Gift Tags” from China

N263935 May 1, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Elizabeth Kessens Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of “Chalkboard Gift Tags” from China Dear Ms. Kessens: In your letter submitted April 8, 2015, you requested a tariff classification ruling on behalf of Ankyo Development Ltd. A sample of the “Chalkboard Gift Tags,” SKU# 15795501, was received with your inquiry. The item consists of 4 chalkboard gift name tags made of Medium-density fibreboard (MDF) and painted with chalkboard paint. Kraft paper is used to form a “frame” around the perimeter of each tag. The tags measure approximately 3.5” (L) x 2” (W) and contain a hole on the top so that they can be connected to a gift with string or chain. The applicable subheading for the “Chalkboard Gift Tags” will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Slates and boards, with writing or drawing surfaces, whether or not framed.” The rate of duty will be 3.5 % 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 Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division