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NY R03351

March 20, 2006

CLA-2-44:RR:NC:2:230 R03351


TARIFF NO.: 4421.90.9740

Ms. Una Gauthier
Barthco International, Inc.
2200 Broening Highway, Suite 200
Baltimore, MD 21224

RE: The tariff classification of a lap desk from China

Dear Ms. Gauthier:

In your letter dated February 28, 2006, on behalf of your client CVS/Pharmacy, you requested a tariff classification ruling.

The ruling was requested on a lap desk, CVS item # 345535. A photograph of the product was submitted. The product consists of a rectangular rigid flat surface with a cushioned bottom. The rigid surface is made of medium density wood fiberboard, which is stated to be covered with a textile material. The cushioned bottom consists of Styrofoam bead filling in a textile covering. The lap desk measures approximately 16.3” x 12.3”.

The lap desk is a composite good composed of different materials. The essential character of the lap desk is imparted by the wood fiberboard because of the more important role the wood plays in the functioning of the product.

The applicable subheading for the lap desk, CVS item # 345535, will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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