The tariff classification of a Message Board with Photo Clip from China

N289080 August 31, 2017 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Ms. Tanya Laird Nielson Bainbridge 12303 Technology Blvd. Austin, TX 78727 RE: The tariff classification of a Message Board with Photo Clip from China Dear Ms. Laird: In your letter, dated July 14, 2017, you requested a classification ruling. The ruling was returned for additional information, which was received by this office on August 10, 2017. A sample was provided for our review and will be retained. The item under consideration is described as a message board with photo clip. Measuring approximately 10” x 10 ¾” it consists of a felt-covered letter board of medium density fiberboard (MDF). A set of 126 plastic letters, numbers and symbols are included, which insert into grooves in the board to spell out messages. Additionally, a small metal bulldog clip is secured to the face of the board to hold a photo, card or the like. A sawtooth picture hanger is mounted on the back. The board and plastic letters will be packaged together for retail sale. The message board with clip and accompanying plastic letters meet the definition of a set within the meaning of Explanatory Note X to GRI 3(b). The message board imparts the essential character. The message board with clip itself constitutes a composite article of more than one material. It is the MDF backing with grooves which provides the core, support, and shape indispensable to the item’s structure and function. The applicable subheading for the message board with clip will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3% 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 the 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