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The tariff classification of a lap tray from Taiwan.
Issued March 11, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D87104 (March 11, 1999)
Tariff classification
HTS codes: 4421.90.9840
Headings: 4421
Product description
The tray consists of an 11 1/2" x 15 1/2" sheet of wood fiberboard surrounded by a solid wood frame. A sheet of design-printed plastic has been affixed to the upper surface of the fiberboard by means of double-sided adhesive paper. A cushion, made of polyester/cotton fabric loosely stuffed with polystyrene pellets, is permanently attached to the underside of the tray. The item is of a kind meant to rest on a person’s lap to facilitate reading, writing, eating, etc. Considering its predominance with respect to the weight, structure and function of the overall product, the wood will be considered the material which imparts the essential character.
CBP rationale
The applicable subheading for the laptray will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood.
Full text
NY D87104 March 11, 1999 CLA-2-44:RR:NC:SP:230 D87104 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Ms. Lolena Franklin Books Are Fun Ltd. 51 West Washington Fairfield, Iowa 52556 RE: The tariff classification of a lap tray from Taiwan. Dear Ms. Franklin: In your letter dated February 1, 1999, you requested a tariff classification ruling. A sample identified as a “wooden laptray” was submitted and will be retained for reference. The tray consists of an 11 1/2" x 15 1/2" sheet of wood fiberboard surrounded by a solid wood frame. A sheet of design-printed plastic has been affixed to the upper surface of the fiberboard by means of double-sided adhesive paper. A cushion, made of polyester/cotton fabric loosely stuffed with polystyrene pellets, is permanently attached to the underside of the tray. The item is of a kind meant to rest on a person’s lap to facilitate reading, writing, eating, etc. Considering its predominance with respect to the weight, structure and function of the overall product, the wood will be considered the material which imparts the essential character. The applicable subheading for the laptray will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%. (Quota does not apply.) We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in Taiwan”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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