L84260 L8 Ruling Active

The tariff classification of a "Rolling Laptop Desk Caddy" from China.

Issued April 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The submitted sample is identified as “Rolling Laptop Desk Caddy”, CVS item number 297825. The item is a floor standing desk with a large desktop designed for a laptop computer and a small side desktop designed for paper, calculator, pens, pencils etc. It has level, height and length adjustment knobs and bars. Castors attached to the metal crossbars on the bottom of the desk can be locked to keep the desk from rolling. The desktops are made of wood veneer and the frame is metal with plastic knobs and castors. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Rolling Laptop Desk Caddy” will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.

Full text

NY L84260 April 26, 2005 CLA-2-94:RR:NC:SP:233 L84260 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Joanne Harmon CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Rolling Laptop Desk Caddy” from China. Dear Ms. Harmon: In your letter dated April 13, 2005, you requested a tariff classification ruling. The submitted sample is identified as “Rolling Laptop Desk Caddy”, CVS item number 297825. The item is a floor standing desk with a large desktop designed for a laptop computer and a small side desktop designed for paper, calculator, pens, pencils etc. It has level, height and length adjustment knobs and bars. Castors attached to the metal crossbars on the bottom of the desk can be locked to keep the desk from rolling. The desktops are made of wood veneer and the frame is metal with plastic knobs and castors. Your sample is being returned as requested. The applicable subheading for the “Rolling Laptop Desk Caddy” will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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