The tariff classification of a chalkboard from China

N270654 December 7, 2015 CLA-2-96:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 9610.00.0000 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7/F Tower 1, Harbor Center I Hok Cheung Street Hunghom, Hong Kong RE: The tariff classification of a chalkboard from China Dear Ms. Long: In your letter dated November 11, 2015 you request a tariff classification ruling on a Halloween Pumpkin Marquee Chalkboard. The Halloween Pumpkin Marquee Chalkboard, article number 6304-13743, is 13 inches high with 14 LEDs which outline the pumpkin shape of the chalkboard. The item requires three AAA size batteries which are included. This item will be sold as a Halloween decoration. The writing surface is composed of blackboard paint and chalk will be used as the writing instrument. The Halloween Pumpkin Marquee Chalkboard will be imported without the chalk. The applicable subheading for the Halloween Pumpkin Marquee Chalkboard 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 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 Barbara Kiefer at barbara.j.kiefer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division