CLA-2-44:OT:RR:NC:2:230
Mr. Bradley Menard
Fossil Partners
2280 N. Greenville Ave.
Richardson, TX 75082
RE: The tariff classification of a wood valet organizer with a power strip from China
Dear Mr. Menard:
In your letter dated October 17, 2007 you requested a tariff classification ruling.
The ruling was requested on a wooden organizer referred to both as a “Valet Tray w/Power Strip” and as a “Valet Box w/Power Strip”. A sample of the product was submitted, which will be returned to you as you requested.
The product is a tabletop furnishing designed to hold and charge personal consumer electronics and to store other articles. The sample consists of a small cabinet measuring approximately 14” long x 11” wide x 6” high. It is made of wood and painted white. The top half of the cabinet is divided into two open shelves on two step-like levels. Four holes through which the cords of the electronics can be run are located behind the lower level shelf. The bottom half of the cabinet is divided into a drawer in the front and a storage area in the back. The storage area encompasses the space behind the four holes described above as well as the space behind the drawer. A six outlet power strip with a heavy duty cord is permanently mounted in the back behind the drawer. A sliding panel with three holes encloses the storage compartment. The 13” long x 4-3/4” wide x 2” high drawer can hold a variety of articles such as pens, notes, keys, money or jewelry.
The valet organizer with a built-in power strip is a composite good consisting of two different components. According to General Rule of Interpretation 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), composite goods are classified based on the component that imparts the essential character. The essential character of the valet organizer with the power strip is imparted by the wooden valet organizer because it is the most prominent feature. It comprises the greater bulk, value, function and marketing appeal.
The applicable subheading for the “Valet Tray/Box with Power Strip” 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division