CLA-2-44:OT:RR:NC:2:230
Mr. Harvey Satz
OnTrend Products, LLC
9 Cypress Drive
Burlington, MA 01803
RE: The tariff classification of a lap desk
Dear Mr. Satz:
In your letter, received February 14, 2013, you requested a tariff classification ruling.
The ruling was requested on a lap desk. A sample was submitted for our review and will be returned to you, as requested.
The lap desk is constructed of a 15” (L) x 10 1/2 ” (W) x 3/8” thick, contoured sheet of medium density fiberboard (MDF) affixed to a padded cushion. The fiberboard sheet is coated with decorative paper and polymer, and has a well to hold a pencil. The cushion is made from a woven, faux fur textile, and is filled with Styrofoam pellets. A plush, three-dimensional dog is sewn to the anterior edge of the cushion, giving the appearance that the dog is holding the edge of the desktop.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 governs classification.
The lap desk is constructed of different materials that are prima facie classifiable in different headings, i.e., MDF, plush figure, and woven textile. As such, it is a composite good whose classification is governed by GRI 3(b).
General Rule of Interpretation 3 (b) of the HTSUS states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The MDF desk surface, textile, and plush figure all contribute to the decorative appearance and consumer appeal of the lap desk. However, it is the MDF desk surface that predominates in weight and the allows the item to function as desk or writing surface. As such, the essential character is imparted by the MDF.
In your letter, you suggest several classifications in the following headings: 9503, 9610, and 4411. None of these headings is, however, applicable to the instant item. It is not a toy classifiable in heading 9503 as it has a utilitarian function and is not principally designed for amusement. It is not a slate or board classifiable in 9610 as it does not have a treated surface upon which it is suitable to write (i.e., chalk, ink, etc. is applied directly to the surface, as with a chalkboard). The writing desk is also not classifiable in heading 4411 as it is fiberboard that is worked well beyond the limitations of the heading.
The applicable subheading for the lap desk will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division