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The tariff classification of a wooden bed tray from Thailand.
Issued January 27, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D86942 (January 27, 1999)
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
The tray consists of a 13.75" x 21.75" rectangular wooden frame which surrounds a sheet of plywood having a laminated white plastic top surface. Affixed to the bottom of the tray is a second wooden frame which houses two pairs of retractable wooden legs. When extended, the legs elevate the tray about nine inches above the surface on which it is placed. The tray can be used either with its top lying flat or, by virtue of a hinge-and-support system, positioned at any of six different angles. The article is designed to be used in bed to facilitate reading, writing, serving food, etc.
CBP rationale
The applicable subheading for the bed tray will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94.
Full text
NY D86942 January 27, 1999 CLA-2-44:RR:NC:SP:230 D86942 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Tammy Locke Wholesale Supply Company, Inc. International Department 7100 Service Merchandise Drive Brentwood, TN 37027 RE: The tariff classification of a wooden bed tray from Thailand. Dear Ms. Locke: In your letter dated January 8, 1999, you requested a tariff classification ruling. A sample identified as an “Adjustable Tilt-Top Bed Tray” (Item #110399GHK) was submitted and is being returned to you as requested. The tray consists of a 13.75" x 21.75" rectangular wooden frame which surrounds a sheet of plywood having a laminated white plastic top surface. Affixed to the bottom of the tray is a second wooden frame which houses two pairs of retractable wooden legs. When extended, the legs elevate the tray about nine inches above the surface on which it is placed. The tray can be used either with its top lying flat or, by virtue of a hinge-and-support system, positioned at any of six different angles. The article is designed to be used in bed to facilitate reading, writing, serving food, etc. The applicable subheading for the bed tray will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%. Articles which are classifiable under subheading 4420.90.8000, HTS, which are products of Thailand are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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