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NY B89180

September 19, 1997

CLA-2-44:RR:E08 B89180


TARIFF NO.: 4420.90.8000

Geno Reagan
Creative Manufacturing, Inc.
1016 W. Harris Rd.
Arlington, Texas 76001

RE: The tariff classification of a wooden executive lap desk from Thailand.

Dear Mr. Reagan:

In your letter dated August 7,1997 you requested a tariff classification ruling.

A sample of a rubber wood board (19.125 x 13.5") identified as item # WT-4500 will be returned to you as requested. The item in question is described as a writing surface component known as the Executive lap desk.

The applicable subheading for the executive lap desk will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for ...wooden articles of furniture not falling within chapter 94, other than as enumerated. The rate of duty will be 4%.

Articles classifiable under subheading 4420.90.8000, HTS which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


David Ballard
Port Director

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