United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N004197 - NY N004276 > NY N004251

Previous Ruling Next Ruling
NY N004251

January 9, 2007



TARIFF NO.: 3926.10.0000

Ms. Clara Chu
A.C.T. Logistics, Inc.
147-39 175th Street
Suite #217
Jamaica, NY 11434

RE: The tariff classification of a portable laptop desk from China.

Dear Ms. Chu:

In your letter dated November 30, 2006, on behalf of Alco Industries, you requested a tariff classification ruling.

The sample submitted with your request is a portable desk designed to sit on the lap. The product consists of a desktop measuring approximately 12½ inches by 14½ inches attached to a stuffed cushion that allows the desk to rest comfortably on the lap. The desktop is constructed of paperboard that is covered with cellular plastic sheeting backed with nonwoven textile fabric for mere reinforcement. The cushion is constructed of textile fabric and has a zipper opening. Inside is a pillow made of spunbonded nonwoven textile fabric filled with foam plastic beads. The beads provide the cushioning effect. According to the cost breakdown submitted with your request, the cost of the plastic sheeting and the plastic beads far exceeds the cost of the textile components. The essential character of the desk is imparted by the plastic desktop covering and the foam plastic cushioning beads.

The applicable subheading for the portable laptop desk will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 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/.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: