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NY N008707





April 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway, 21st Floor
New York, NY 10018

RE: The tariff classification of a wooden desk valet from China

Dear Ms. Whitley:

In your letter dated March 20, 2007 you requested a tariff classification ruling.

A sample of a desk valet, item # 274149, was submitted for classification, which will be returned to you as you requested. The sample is a desktop organizer consisting of two open compartments and one box-like closed compartment with a hinged lid. The desk valet is rectangular, with an angled top, and measures approximately 12-1/2” long x 8-1/2” wide x 3” high in the back which tapers to 1-3/4” high in the front. It is made of wood, finished with a mahogany stain, and is partially covered with faux leather (on the lid, the open compartments and trim near the bottom). The desk valet is essentially made of wood.

The applicable subheading for the wooden desk valet, item # 274149, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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