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August 26, 1999

CLA-2-44:RR:NC:2:230 E85718


TARIFF NO.: 4421.90.9840

Ms. Ginny Poyer
Atico International USA, Inc.
501 So. Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of a cushioned wood fiberboard lap desk from China

Dear Ms. Poyer:

In your letter dated August 6, 1999 you requested a tariff classification ruling.

The ruling was requested on a lap desk, item number G3810380. A sample was submitted which will be returned to you as you requested.

The sample is a wood board with a cushion backing. It measures approximately 10-1/2 inches wide by 14-1/2 inches long. The wood board consists of fiberboard with a top surface that is painted white and has a smooth finish. The cushion backing consists of a polyester/cotton blend fabric stuffed with polystyrene foam. The product is sold as a lap desk. It provides a portable surface on which to write, draw or read.

The essential character of the lap desk is imparted by the wood fiberboard. The wood board plays a greater role in the function of the article because it makes up the surface on which the reading and writing will be done.

The applicable subheading for the wood fiberboard lap desk item number G3810380 will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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