CBP Ruling N022422 — The tariff classification of a portable desk from China

Tariff classification

Headings: 3926

Product description

The sample is marketed as a multifunctional laptop table. It is a portable desktop that provides a work surface one can use while on a sofa, bed or floor. It is made of molded plastics and has legs that fold up into the underside for storage. The desktop is made in two sections that lift up independently and have notches to secure the top at different angles. The larger section has a ribbed surface and a lip at the bottom to keep papers, a book or a notebook computer from sliding off. The side incorporates four slots for storing USB devices. A small battery-operated reading lamp is built into this section. The smaller section on the right side has a built-in mouse pad surface and a small compartment underneath for storing writing utensils. You suggest classification in subheading 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture of plastics. The portable lap desk is not provided for as furniture because it is not designed to stand on the floor.

CBP rationale

The applicable subheading for the molded plastic portable lap desk will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies.

Full text

N022422 February 8, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Mike Bartlett American Shipping Company, Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of a portable desk from China Dear Mr. Bartlett: In your letter dated January 9, 2008, on behalf of AdSouth Marketing, you requested a tariff classification ruling. The sample that you submitted is being returned as requested. The sample is marketed as a multifunctional laptop table. It is a portable desktop that provides a work surface one can use while on a sofa, bed or floor. It is made of molded plastics and has legs that fold up into the underside for storage. The desktop is made in two sections that lift up independently and have notches to secure the top at different angles. The larger section has a ribbed surface and a lip at the bottom to keep papers, a book or a notebook computer from sliding off. The side incorporates four slots for storing USB devices. A small battery-operated reading lamp is built into this section. The smaller section on the right side has a built-in mouse pad surface and a small compartment underneath for storing writing utensils. You suggest classification in subheading 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture of plastics. The portable lap desk is not provided for as furniture because it is not designed to stand on the floor. The applicable subheading for the molded plastic portable lap desk 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

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