CLA-2-:S:N:N6:350 884409
Ms. Susan A. King
James J. Boyle & Co.
Air & Ocean Services
371 Allerton Avenue
So.San Francisco, CA 94080
RE: The tariff classification of a "tackless bulletin board", from
Japan.
Dear Ms. King:
In your letter dated January 14, 1993, on behalf of Pilot
Corporation of America, you requested a tariff classification
ruling.
The instant sample which measures about lmm in thickness will
be shipped as piece goods and while you indicate it consists of
four layers, it actually contains five. The top layer is a
protective film that is discarded after the "board" is made up or
installed. The main component is a polyester plastic sheet of
compact plastic that holds messages or bulletins on the surface
solely by surface adhesion and not an adhesive or thumb tacks. The
surface of this sheet has been incised with a rectangular pattern.
This plastic sheet is backed with a thin non woven textile fabric.
This may in turn be backed with a pressure sensitive adhesive as
was the case with the instant sample. If an adhesive is present,
it is protected with a release paper. While no component weight
specifications were furnished, from visual inspection, it appears
the polyester sheet is well over ?0 percent by weight of the total
weight of the product.
The applicable subheading for the product will be 3921.90.1100,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other plates, sheets, film, foil and strip, of
plastics, combined with textile materials and weighing not more
than 1.492kg per square meter, products with textile components in
which man-made fibers predominate by weight over any other single
textile fiber, over 70 percent by weight of plastics. The rate of
duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the customs officer handling the
transaction.
Sincerely,
~,.
Jean F Maguire
Area Director
New York Seaport