CLA-2-39:OT:RR:NC:N2:221
Mr. Gary Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a portable lap desk from China
Dear Mr. Hollis:
In your letter dated June 26, 2008, you requested a tariff classification ruling.
The sample submitted with your request is a portable desk designed to sit on the lap, SKU 10047728. The product consists of a desktop measuring approximately 18 inches by 15 inches attached to a stuffed cushion that allows the desk to rest comfortably on the lap. The desktop is constructed of molded plastics. The cushion has a textile fabric cover with a zipper opening. Inside the cover is a pillow made of woven textile fabric filled with foam plastic beads. The beads allow the pillow to conform to the shape of the lap. The cushion attaches to the desktop by means of six strips of hook and loop fabric. It is designed to be removable so that the cover can be washed. The essential character of the desk is imparted by the plastic desktop and the foam plastic beads.
The sample is being returned as you requested.
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 plastics…office 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division