CLA-2-44:RR:NC:SP:230 H83766
Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361
RE: The tariff classification of a desktop monitor stand/organizer, of wood, from China.
Dear Ms. Dorfman:
In your letter dated July 3, 2001, you requested a tariff classification ruling on behalf of LTD Commodities Inc.
A sample identified as an “MDO Monitor Stand/Organizer” was submitted and is being returned to you as requested. It consists of two horizontal, parallel wooden panels, one held about four inches above the other by wooden supports along the right, left and back edges, thus forming an enclosure that is open at the front. The lower panel is somewhat larger than the upper, extending outward a few inches from the open front. It has a wooden rim along its front edge and a ridge-like divider farther back, so that it can function as a kind of compartmentalized tray for the storage of paper, pens, pencils etc. The flat upper panel is meant to serve as a platform or support for a computer monitor, telephone or other office equipment.
The product is offered in unassembled condition. The pre-drilled wooden components must be put into the proper configuration and screwed together by the purchaser. (An illustrated instruction sheet and screws are provided.) When assembled, the stand/organizer has overall dimensions of approximately 13” x 14” x 4”(H), and is meant to rest on a work table, desk or the like.
The applicable subheading for the “MDO Monitor Stand/Organizer” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.
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 connection with the ruling request and incorporated therein, 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 Customs 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 Customs Service.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division