CLA-2-44:OT:RR:NC:4:434
Noor Nadia Jainal
Fang & Pai Industries SDN BHD
Lot 11926 Jalan Perajurit 1 Telok Gong
Port Klang
Malaysia
RE: The tariff classification of a desk organizer from Malaysia
Dear Ms. Jainal:
In your letter, dated August 9, 2024, you requested a tariff classification ruling on a desk organizer unit. Photos and a description of the item were submitted for our review.
The item under consideration is a desk organizer, model number 20316, made of particle board overlaid with PU paper, which comes in two finishes, oak and white. The assembled unit measures approximately 16.4” in length by 7.8”deep by 9.25” high and features one interior top shelf running its length and two bottom shelves with a center divider. It is open in the back. You state that it is imported and sold to the customer unassembled and provided a copy of the assembly instructions. Screws and dowels necessary for assembly are included in the box.
General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTSUS), allows “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Therefore, the unassembled desk organizer unit will be classified the same as if assembled.
Chapter 44, HTSUS, Note 3 states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.”
The applicable subheading for the desk organizer will be 4420.90.8000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” The column one general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division