NY 866492: The tariff classification of chalkboards from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

             
                                   NY 866492
                              Aug 30, 1991


CLA-2-96:S:N:N1:113 866492  

CATEGORY:  Classification

TARIFF NO.: 9610.00.0000  

Mr. Paul D. Irving
Cataract Customhouse Brokerage
224-71 Street
Niagara Falls, NY 14304

RE:  The tariff classification of chalkboards from Canada

Dear Mr. Irving:

     In your letter dated August 23, 1991 on behalf of Ontario
Cork Company Ltd. you requested a tariff classification ruling.
         
     The samples that you submitted are chalkboards, green, black
and white.  They are either wood-framed chalkboards with a cork
bulletin board on the back, or aluminum-framed.

     The applicable subheading for the chalkboards will be
9610.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for slates, boards with writing or drawing
surfaces, whether or not framed.  The rate of duty will be 5.1
percent ad valorem.   

     Goods classifiable under subheading 9610.00.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.5  percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.

     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