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NY L87859

October 27, 2005

CLA-2-44:RR:NC:2:230 L87859


TARIFF NO.: 4420.90.8000

Ms. Keri Masternak
Cornerstone Consolidated Services Group, Inc. 5568 West Chester Rd.
West Chester, OH 45069

RE: The tariff classification of a desktop organizer with a power strip from Indonesia

Dear Ms. Masternak:

In your letter dated September 29, 2005, on behalf of the importer, Cinmar LP, you requested a tariff classification ruling.

The ruling was requested on a product identified as the “Charging Station”, item # 11734. Pictures and diagrams of the product were submitted. The product consists of a desktop organizer made of mahogany and measuring 16” long x 11” wide x 6-1/4” high. The organizer has a hidden compartment that houses and includes a power strip. On the top of the organizer are four open side-by-side compartments or bays designed to hold four electronic portables such as cell phones. The bays have holes through which the cords of the electronic equipment can be inserted and plugged into the power strip underneath.

The “Charging Station” organizer also has two mail slots and an open compartment on top for holding keys, change and miscellaneous small things. In addition, it has a covered compartment with a flip-open lid for storing batteries or other items. On the bottom, in front of the hidden power strip compartment, the organizer has two side-by-side drawers. The drawers, bins and mail slots are lined with felt. The “Charging Station” will be marketed as a visually appealing item to help reduce clutter on a desk or counter top.

Classification of goods under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material or component, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials or components shall be classified according to the material or component which gives them their essential character.

The subject “Charging Station” is a composite good composed of a wood desktop organizer and an electrical power strip. The component which imparts the essential character of this article is the wood organizer. The wood organizer greatly exceeds the power strip in value, bulk and visual appeal. In addition, the wood organizer has multiple functions besides housing the power strip.

The applicable subheading for the “Charging Station”, item # 11734, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 646-733-3035.


Robert B. Swierupski

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