The tariff classification of a portable desk from China

NY M85611 August 16, 2006 CLA-2-63:RR:NC:N3:351 M85611 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Tim Parsons Parsons Trading 97 Bahama Reef Novato, CA 94949 RE: The tariff classification of a portable desk from China Dear Mr. Parsons: In your letter dated July 26, 2006, you requested a tariff classification ruling. The submitted sample, identified as the “Portable Workstation,” is a portable fabric desk. It is made of 600 denier polyester woven fabric with webbing straps and miscellaneous metal hardware. You state that it is a desk area designed specifically for jobsite personnel to lay out plans and other reference papers, etc. onsite at a virtual workstation. It is fitted with pockets for the organization of papers, pencils, rulers, and calculators. Two 24” x 48” x 5/8” pieces of plywood are inserted into two fabric sleeves/pockets to create the hard surfaces; the plywood is not included, but is to be supplied by the retail purchaser. It is designed to be hung on a wall in order to provide an instant workspace. The item also features some polyester mesh, polypropylene webbing, hook-and-loop fasteners, and two 1½” D-rings, all to provide storage for desk-type accessories. The applicable subheading for the portable desk/work station will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. You state your belief that the proper classification for the portable desk is in subheading 9403.80.6040, HTSUS, which provides for, in part, other furniture and parts thereof. However, this item does not meet the definition of furniture in Chapter 94 of the Harmonized Tariff Schedule. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division