The tariff classification of a cushioned wood fiberboard lap desk from China
Issued August 26, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9840
Headings: 4421
Product description
The sample is a wood board with a cushion backing. It measures approximately 10-1/2 inches wide by 14-1/2 inches long. The wood board consists of fiberboard with a top surface that is painted white and has a smooth finish. The cushion backing consists of a polyester/cotton blend fabric stuffed with polystyrene foam. The product is sold as a lap desk. It provides a portable surface on which to write, draw or read. The essential character of the lap desk is imparted by the wood fiberboard. The wood board plays a greater role in the function of the article because it makes up the surface on which the reading and writing will be done.
CBP rationale
The applicable subheading for the wood fiberboard lap desk item number G3810380 will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other.
Full text
NY E85718 August 26, 1999 CLA-2-44:RR:NC:2:230 E85718 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Ms. Ginny Poyer Atico International USA, Inc. 501 So. Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a cushioned wood fiberboard lap desk from China Dear Ms. Poyer: In your letter dated August 6, 1999 you requested a tariff classification ruling. The ruling was requested on a lap desk, item number G3810380. A sample was submitted which will be returned to you as you requested. The sample is a wood board with a cushion backing. It measures approximately 10-1/2 inches wide by 14-1/2 inches long. The wood board consists of fiberboard with a top surface that is painted white and has a smooth finish. The cushion backing consists of a polyester/cotton blend fabric stuffed with polystyrene foam. The product is sold as a lap desk. It provides a portable surface on which to write, draw or read. The essential character of the lap desk is imparted by the wood fiberboard. The wood board plays a greater role in the function of the article because it makes up the surface on which the reading and writing will be done. The applicable subheading for the wood fiberboard lap desk item number G3810380 will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 percent ad valorem. 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
More rulings on the same tariff codes
Application for Further Review of Protest Number 3004-02-100101; Pallet Components; Heading 4407; Heading 4415
The tariff classification of finger-jointed and/or edge-glued sawn wood used in door manufacturing, from Canada.
The tariff classification of edge-glued finger-jointed wood panels from China
The tariff classification of a two ply meranti panel from Malaysia and a three ply blockboard panel with outer layers of fiberboard from Indonesia
The tariff classification of small wooden flagpoles from China.
The tariff classification of wood caskets from Canada
The tariff classification of a wood and sisal pet bird toy from China
The tariff classification of wood and rawhide pet bird toys from China
The tariff classification of piano soundboard stock (edge-glued wooden panels) and rib stock (lumber) from Japan or Germany.
The tariff classification of a miniature “Zen Garden” with sound recording and golf motif, from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →