The tariff classification of a handy message board from Portugal

NY R03647 April 14, 2006 CLA-2-96:RR:NC:2:224 R03647 CATEGORY: Classification TARIFF NO.: 9610.00.0000 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a handy message board from Portugal Dear Ms. Davidson: In your letter dated April 3, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a handy message board; no item number is designated for the board. The board is not framed and it is constructed of melamine and wood agglomerate; it is available in three different colors. An illustration was submitted, in lieu of a sample. The applicable subheading for the handy message board, no item number shown, 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% 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division