CLA-2-96:OT:RR:NC:N4:422
Ms. Connie H. Cho
Cocoon Worldwide, LLC
DBA UM! Brands USA
13931 Central Avenue
Suite C
Chino, CA 91710
RE: The tariff classification of a dry erase board from China
Dear Ms. Cho:
In your undated letter, which was received in this office on December 11, 2012, as a follow-up to your letter of November 13, 2012, you requested a tariff classification ruling.
The submitted sample is a “NOTE! UM!” dry erase board. The item is a plastic dry-erase whiteboard packed with a dry-erase marker in a paperboard blister pack. The dimensions of the board are approximately 3½” x 4½”.
The applicable subheading for the “NOTE! UM!” dry erase board 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 percent 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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division