A bulletin board that is 36” by 24” consists of a 10 mm wide aluminum frame and a 1 mm thick piece of softwood fiberboard covered by a 1 mm thick cork facesheet. The fiberboard provides the primary structure of the bulletin board and a soft material into which tacks and pins can be pushed for hanging photos, notes, etc. The cork provides the appearance of an ordinary bulletin board. The aluminum frame provides decoration. No tariff provision explicitly covers bulletin boards. This item is correctly classified:
A) In Chapter 44 as an article of wood, GRI 1.
B) In Chapter 76 as an article of aluminum, per GRI 3(b).
C) In Chapter 45 as an article of cork, per GRI 1.
D) In Chapter 45 as an article of cork, GRI 3(c).
E) In Chapter 44 as an article of wood, per GRI 3(b).
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The Answer is: E
Citation: GRI 1-3
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