The eligibility under the United States-Mexico-Canada Agreement (USMCA) of a dry erase board from Mexico

N351671 July 30, 2025 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification, Trade Programs TARIFF NO.: 9610.0000; 9903.01.04 Mr. Miguel Encinas III M Border Solutions, Inc 9051 Siempre Viva Rd Suite K2 San Diego, CA 92154 RE: The eligibility under the United States-Mexico-Canada Agreement (USMCA) of a dry erase board from Mexico Dear Mr. Encinas III: In your letter dated July 24, 2025, on behalf of your client, Delma Global, Inc., you requested a binding ruling on the tariff classification and eligibility of a dry erase board under the United States-Mexico-Canada Agreement (USMCA). The subject merchandise is a dry erase board, model number 252U00-04. The item has a white plastic frame and measures approximately 11 inches wide by 14.66 inches long (including the pen on the top of the product) by 0.71 inches deep. The front features a dry erase board made of a steel sheet with a tin coating. The back of the board features a corrugated sheet of medium-density fiberboard (MDF) and cardboard. The dry erase board is designed for users to mark down daily notes, activities, and appointments for reminding and planning purposes. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The marker is a mere adjunct to the board, as it is intended for use on the board. Also, the marker will be rendered useless once the fluid has been dispensed, while the board will continue to endure. Therefore, it is the opinion of this office that the writing and drawing surface of the board provides this item with the essential character within the meaning of GRI 3(b). Classification: The applicable subheading for the dry erase board will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Slates and boards, with writing surfaces, whether or not framed.” The general rate of duty will be 3.5 percent ad valorem. Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and 9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 9610.00.0000, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 9610.00.0000, HTSUS. Facts: The raw materials and components are sourced as follows: Plastic: China or U.S. Corrugated sheet: Mexico or China. Steel sheet: China. Glue: China, U.S., or Mexico. Magnet: China. Velcro tape: Mexico or China. Instruction manual: Mexico or China. Shrinking film: Mexico or China. Color card: Mexico or China. Carton and carton label: Mexico or China. Seal tape: Mexico or China. All the manufacturing processes performed in Mexico are as follows: Injection molding: a plastic frame, a marker clip, a dry erase marker, and a cover of the whiteboard eraser. Cutting: a steel sheet and backboard. Gluing: a whiteboard and backboard. Assembling: a plastic frame and board. Packing: the assembled whiteboard USMCA: The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states: For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory of a USMCA country” only if- (i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; (ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; (iii) the good is a good produced entirely in the territory of one or more USMCA countries using non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)); The dry erase board qualifies for USMCA upon compliance with all applicable laws, regulations, and agreements. Since the dry erase board contains non-originating materials, they are not considered a good wholly obtained or produced entirely in a USMCA country under GN 11(b)(i), nor are the products produced exclusively from originating materials per GN 11(b)(ii). Thus, we must determine whether the product qualifies under GN 11(b)(iii). The dry erase board is classified under subheading 9610.00.0000, HTSUS. The applicable rule of origin for goods classified under subheading 9610.00.0000, HTSUS, is in GN 11(o)/ 96.9, HTSUS, which provides “[a] change to subheadings 9609 through 9612 from any other chapter.” Based on the facts provided, the goods described above qualify for USMCA preferential tariff treatment, because they will meet the requirements of General Note 11(b)(iii) since all components and materials undergo the prescribed tariff shift. The goods will, therefore, be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws, regulations, and agreements. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division