The tariff classification of three chalkboards from China

N353514 September 29, 2025 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9610.00.0000; 9903.01.24; 9903.01.25 Melissa Lehmann M.Z. Berger & Co., Inc. 353 Lexington Avenue, 14th Floor New York, NY 10016 RE: The tariff classification of three chalkboards from China Dear Ms. Lehmann: In your letter dated September 9, 2025, you requested a tariff classification ruling. Product specification sheets were submitted along with your request. Please note, this letter is part of a split ruling. The Halloween corkboards, item #GNC-GF-3757, 3758, and 3759, were addressed in New York Ruling N353587. The remaining items will be addressed herein. The items are three wall hanging chalkboards referred to as the Bat, item #GNC-GF-3754, the Ghost, item # GNC-GF-3755, and the Gravestone, item #GNC-GF 3756. The articles will be sold as a Halloween decorations. All chalkboards are made up of 30% medium-density fiberboard (MDF) wood, 60% chalkboard, and 10% jute rope. Each writing surface is composed of blackboard paint and chalk will be used as the writing instrument, but no chalk will be imported with the articles. The Bat, item #GNC-GF-3754, is a black bat shaped with a purple rim, measuring approximately 15 inches wide by 9.5 inches high and 1 inch deep. There is a jute twine on the back of the top portion of the chalkboard that is designed to hang on the wall. The Ghost, item # GNC-GF-3755, is a black ghost shaped with a pink ombre rim, measuring approximately 12.4 inches wide by 15 inches high and 1 inch deep. There is a jute twine on the back of the middle portion of the chalkboard that is designed to hang on the wall. The Gravestone, item #GNC-GF 3756, is a black gravestone shaped with a gray rim, measures approximately 9.9 inches wide by 15 inches high and 1 inch deep. There is a jute twine on the back of the top portion of the chalkboard that is designed to hang on the wall. The applicable subheading for the Bat, item #GNC-GF-3754, Ghost, item # GNC-GF-3755, and Gravestone, item #GNC-GF 3756 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 general rate of duty will be 3.5 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9903.01.24, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 9610.00.0000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. 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) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division