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NY C89383

July 2, 1998

CLA-2-63:RR:NC:TA:352 C89383


TARIFF NO.: 6307.90.9989

Mr. Errol Cohen

Way-2-GO L.L.C.

200 Fifth Ave, Suite 940

New York, NY 10010

RE: The tariff classification of a lap desk and an eraser from Hong Kong.

Dear Mr. Cohen:

In your letter dated June 8, 1998, you requested a tariff classification ruling.

The submitted swatches are representative samples of the material used for the manufacture of a lap desk and an eraser. The swatch for the lap desk is made of nylon woven fabric which is coated on the exterior side with noncellular plastic material. The lap desk will be constructed of a rigid paperboard mounted onto a styrofoam bean base covered with the above fabric. Attached along one side is a textile flap made of the same fabric with open-work knit fabric pockets. The pockets are open. Above the pockets are elasticized loops. A textile toy resembling a monkey is permanently attached onto one side. The article features an adjustable web fabric strap and a carry handle. The lap desk measures approximately 14 3/15" x 11".

The eraser will be composed of nylon nonwoven material attached onto a stiffer nonwoven fabric base. Attached onto one end are a metal split ring and a plastic snap hook. The eraser measures approximately 5" x 2".

The applicable subheading for the lap desk and eraser will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.


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