The tariff classification of lap desks from Poland

N016026 September 14, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Christopher Smith Ikea Wholesale Inc. 100 Ikea Drive Westampton, NJ 08060 RE: The tariff classification of lap desks from Poland Dear Mr. Smith: In your letter dated August 16, 2007, you requested a tariff classification ruling. The products pictured in your requests are identified as BRADA laptop support units or lap desks, items 80115790 and 20115793. They are marketed for use as portable desks or work surfaces, particularly for use with laptop computers. The desk surface is polypropylene plastic. The desk surface is attached to a stuffed textile cushion so that the desk can rest comfortably on the lap. The cushion is stuffed with expanded polystyrene plastic beads. The essential character of the desk is imparted by the plastic desktop surface and the foam plastic cushioning beads. You suggest classification in subheading 3926.90.99, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of plastics, other, rather than in subheading 3926.10.00, as other articles of plastics…office or school supplies. You note that the lap desk may be used outside of a school or traditional office, such as in a car, airplane, bed or lounge chair. You also reference a ruling issued by Swedish Customs authorities classifying the product in a provision equivalent to subheading 3926.90.99. Treasury Decision (T.D.) 89-80, "Guidance For Interpretation of Harmonized System" (54 FR 35127), states that United States Customs is not bound to abide by another country's rulings and that such rulings are merely instructive of how other countries may classify like goods. While the Harmonized Tariff Schedule seeks uniformity among the participating member nations, participating nations are, nonetheless, not bound by other nations' classifications and are free to decide the ultimate classification of goods entering their boundaries. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. The lap desk belongs to a class or kind of goods principally used in schools and offices. The applicable subheading for the lap desks will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division