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NY R03871

May 30, 2006

CLA-2-44:RR:NC:2:230 R03871


TARIFF NO.: 4421.90.9740

Ms. Geri K. Davidson
The Container Store
500 Freeport Pkwy.
Coppell, TX 75019

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

Dear Ms. Davidson:

In your letter dated May 3, 2006 you requested a tariff classification ruling.

The ruling was requested on a product described as the “Executive Lap Desk”, SKU # 10035139. Photographs of the product were submitted. The product consists of a laminated flat wood top and a cotton cushion bottom. The top is made of wood fiberboard that is surface covered with a laminated paper in a choice of solid black or a printed wood grain. The top is mostly flat except for molded rounded edges and a small recessed square near one corner. The top provides a large area to spread out work or craft projects, reading material, etc. The cushion allows the work to be done on one’s lap.

The lap desk is a composite good composed of two different components, a wood top and a cotton bottom. The essential character of the lap desk is imparted by the wood top, because of the more important role the wood top plays in the functioning of the product as a work area.

The applicable subheading for the “Executive Lap Desk”, SKU # 10035139, 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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