CLA-2 CO:R:C:T 955013 BC
F. Donald Moran
THE MORAN GROUP
P.O. Box 135
Waldrick, NJ 07463
RE: Classification of wood-framed and aluminum-framed bulletin
boards; corkboards; fiberboard; corrugated paperboard
Dear Mr. Moran:
This responds to an August 19, 1993, letter from THE MORAN
GROUP, requesting a binding classification ruling for bulletin
boards, also referred to as corkboards. We have reviewed the
matter, and our decision follows. You submitted two samples for
our examination. This ruling is limited to these samples.
FACTS:
The samples submitted are two bulletin boards. One is
constructed of an agglomerated cork face sheet, about 1 mm thick,
backed by a sheet of soft wood fiberboard, about 6 mm thick,
which is backed by a sheet of wood hardboard, about 3 mm thick.
The bulletin board measures 24" x 36" and has an aluminum frame.
The other board is constructed of a sheet of corrugated
paperboard at the core, about 5 mm thick, which is covered on
both sides by a face sheet of agglomerated cork, about 1 mm
thick. This sample also measures 24" x 36," and it has a wooden
frame.
ISSUE:
What is the proper classification for the two bulletin
boards described above?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
Recently, in Headquarters Ruling Letter (HRL) 954862, dated
October 19, 1993, we classified similar bulletin boards
constructed of 11 mm thick wood fiberboard covered by a 1 mm
thick agglomerated cork face sheet. One board had a plastic
frame and the other an aluminum frame. Since no subheading in
the HTSUS described the bulletin boards there at issue, and since
the boards were constructed of more than one material -
fiberboard, agglomerated cork and either plastic or aluminum,
classification was determined under General Rule of
Interpretation (GRI) 3(b), the rule of "essential character."
That rule provides the following:
Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
The ruling concluded that the wood fiberboard component
imparted the essential character to the bulletin boards, since
it, more than any other material, provided the means by which the
boards performed their principal function: the posting of
messages, announcements, pictures, etc., in the office, school or
home, by the use of tacks, pushpins and the like. The 1 mm thick
agglomerated cork facesheet was not enough by itself to provide
this capability. Consequently, the bulletin boards were
classified under subheading 4421.90.9540, HTSUSA, which provides
for other articles of wood.
Applying the analysis of HRL 954862 to the instant bulletin
boards, we conclude that the component material that imparts
essential character to the boards is the material that provides
the boards the means to perform their principal function. In the
case of the first bulletin board (with the fiberboard core,
described first in the "FACTS" section), that material is the
wood fiberboard. In the case of the second bulletin board, that
material is the corrugated paperboard. Applying GRI 3(b), the
first board will be classifiable as if it consisted entirely of
wood fiberboard, and the second board will be classifiable as if
it consisted entirely of paperboard.
This conclusion should not be construed to mean that a
bulletin board will always be classified according to its core
material. Note that in HRL 954862, as well as in the instant
case, the agglomerated cork facesheet is only 1 mm thick and
therefore does not contribute substantially to the principal
function of the boards, as above. Where a bulletin board's cork
component is thicker and plays a more prominent role in the
board's principal function, it may well be considered to be the
material imparting essential character. In such a case, the cork
would be more than a mere facesheet of 1 mm but need not be the
sole material. Such a case would find the cork contributing to
both the principal function and the aesthetic appearance (if it
is the external component), whereas a 1 mm thick cork facesheet
provides only aesthetic appeal. The determination should be made
on a case by case basis.
HOLDING:
The aluminum-framed bulletin board with a primary wood
fiberboard core is classifiable under subheading 4421.90.9540,
HTSUSA, as an other article of wood, other, other, other. The
duty rate is 5.1% ad valorem. The wood-framed bulletin board
with a primary paperboard core is classifiable under subheading
4823.90.8500, HTSUSA, as an other article of paperboard, other,
other, other, other, other. The duty rate is 5.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division