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NY N024193

March 28, 2008



TARIFF NO.: 4420.90.8000

Ms. Amy Morgan
Costco Wholesale Corp.
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a wood valet charging station from China

Dear Ms. Morgan:

In your letter dated March 3, 2008 you requested a tariff classification ruling.

The ruling was requested on a product described as a wood dresser valet/electronic charging station, item # 184924. Photographs of the product were submitted.

The product is a wood organizer with open and closed compartments and drawers. It measures 44.7 cm x 20.2 cm x 33.6 cm and is made of MDF (medium density fiberboard) surface covered with veneer. The product is designed to be used as a docking station for charging various personal electronics such as cell phones and as a valet holder for items such as coins, watches and eyeglasses. Half of the product (the back portion) consists of a top shelf with four divided sections with cord slots for holding cell phones and the like while being recharged. A hidden compartment with cord holes underneath the shelf, which lifts up, is designed to hold a power strip. The power strip will not be included with the product and must be supplied by the consumer. The front half of the product consists of two side-by-side drawers on the bottom with one open compartment and one compartment with a hinged lid on top. The product is lined with textile fabric and has nickel-plated brass hardware.

You inquired if the product could be classified in subheading 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), since the power strip will not be included. Similar products with power strips were classified in subheading 4420.90.8000, HTSUS. (Rulings L87859, N008816, N014414 and N018801 noted.) However, the product, in the condition as imported, without the power strip, is a wooden organizer designed to be placed on a dresser or desk to primarily hold electronics and personal items in open compartments. It does not meet the description of products of subheading 4420.90.6500, HTSUS, which provides for jewelry and various similar boxes, cases and chests of wood.

The applicable subheading for the wood dresser valet/electronic charging station, item # 184924, will be 4420.90.8000, 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.


Robert B. Swierupski

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