CLA-2-39:OT:RR:E:NC:SP:221
Mr. Gary D. 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 16, 2008, you requested a tariff classification ruling.
A photograph was provided with your letter. The portable lap desk (SKU# 10022159) is molded of translucent polypropylene plastic and incorporates a storage compartment for holding articles such as writing implements, books and paper. The writing surface doubles as a lid for the storage compartment. The desk is imported empty. The lap desk may be used in a car or bed. When not in use, the desk folds up for storage or transport. The desk measures 12.75 inches by 18 inches. When closed it measures 2.5 inches in height. When opened, it measures 7.5 inches in height.
The applicable subheading for the portable lap 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