The tariff classification of a Wooden Message Board from China

N281022 November 23, 2016 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Tanya Laird Nielson and Bainbridge 12303 Technology Blvd. Austin, TX 78727 RE: The tariff classification of a Wooden Message Board from China Dear Ms. Laird: In your letter, dated July 27, 2016, you requested a classification ruling. The ruling was returned to you for additional information, which was received by this office on October 18, 2016. The ruling was requested on a wooden message board. A sample was submitted for our review and will be retained for reference. The message board is constructed of medium density fiberboard and measures 12.2” wide x 24” long. The face is treated to appear as whitewashed fence boards. A length of twine criss-crosses the boards at set intervals. Attached wooden clothespins allow for display of pictures, memos, receipts and the like. It functions as a traditional bulletin board. Metal hardware attached to the back allows for wall mounting. The applicable subheading for the message board will be 4421.90.9780, Harmonized Tariff Schedule of the United States, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division