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NY J85482




June 18, 2003

CLA-2-39:RR:NC:SP:221 J85482

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of the “Tranquility Zone Lap Desk” (Lot number 864-9123) from China.

Dear Ms. Hubbard :

In your letter dated May 22, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The lap desk consists of a plastic writing surface and a pillow consisting of polyurethane foam encased within polyester fleece. The desk has an attached lamp. The essential character is imparted by the desk, and the plastic imparts the essential character of the desk. As you requested, the sample is being returned.

The applicable subheading for the lap desk will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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