10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a wood valet charging station from China
Issued March 28, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N024193 (March 28, 2008)
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
The product is a wood organizer with open and closed compartments and drawers. It measures 44.7 cm x 20.2 cm x 33.6 cm and is made of MDF (medium density fiberboard) surface covered with veneer. The product is designed to be used as a docking station for charging various personal electronics such as cell phones and as a valet holder for items such as coins, watches and eyeglasses. Half of the product (the back portion) consists of a top shelf with four divided sections with cord slots for holding cell phones and the like while being recharged. A hidden compartment with cord holes underneath the shelf, which lifts up, is designed to hold a power strip. The power strip will not be included with the product and must be supplied by the consumer. The front half of the product consists of two side-by-side drawers on the bottom with one open compartment and one compartment with a hinged lid on top. The product is lined with textile fabric and has nickel-plated brass hardware. You inquired if the product could be classified in subheading 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), since the power strip will not be included. Similar products with power strips were classified in subheading 4420.90.8000, HTSUS. (Rulings L87859, N008816, N014414 and N018801 noted.) However, the product, in the condition as imported, without the power strip, is a wooden organizer designed to be placed on a dresser or desk to primarily hold electronics and personal items in open compartments. It does not meet the description of products of subheading 4420.90.6500, HTSUS, which provides for jewelry and various similar boxes, cases and chests of wood.
CBP rationale
cell phones and the like while being recharged. A hidden compartment with cord holes underneath the shelf, which lifts up, is designed to hold a power strip. The power strip will not be included with the product and must be supplied by the consumer. The front half of the product consists of two side-by-side drawers on the bottom with one open compartment and one compartment with a hinged lid on top. The product is lined with textile fabric and has nickel-plated brass hardware. You inquired if the product could be classified in subheading 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), since the power strip will not be included. Similar products with power strips were classified in subheading 4420.90.8000, HTSUS. (Rulings L87859, N008816, N014414 and N018801 noted.) However, the product, in the condition as imported, without the power strip, is a wooden organizer designed to be placed on a dresser or desk to primarily hold electronics and personal items in open compartments. It does not meet the description of products of subheading 4420.90.6500, HTSUS, which provides for jewelry and various similar boxes, cases and chests of wood. The applicable subheading for the wood dresser valet/electronic charging station, item # 184924, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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/.
Full text
N024193 March 28, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Amy Morgan Costco Wholesale Corp. 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a wood valet charging station from China Dear Ms. Morgan: In your letter dated March 3, 2008 you requested a tariff classification ruling. The ruling was requested on a product described as a wood dresser valet/electronic charging station, item # 184924. Photographs of the product were submitted. The product is a wood organizer with open and closed compartments and drawers. It measures 44.7 cm x 20.2 cm x 33.6 cm and is made of MDF (medium density fiberboard) surface covered with veneer. The product is designed to be used as a docking station for charging various personal electronics such as cell phones and as a valet holder for items such as coins, watches and eyeglasses. Half of the product (the back portion) consists of a top shelf with four divided sections with cord slots for holding cell phones and the like while being recharged. A hidden compartment with cord holes underneath the shelf, which lifts up, is designed to hold a power strip. The power strip will not be included with the product and must be supplied by the consumer. The front half of the product consists of two side-by-side drawers on the bottom with one open compartment and one compartment with a hinged lid on top. The product is lined with textile fabric and has nickel-plated brass hardware. You inquired if the product could be classified in subheading 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), since the power strip will not be included. Similar products with power strips were classified in subheading 4420.90.8000, HTSUS. (Rulings L87859, N008816, N014414 and N018801 noted.) However, the product, in the condition as imported, without the power strip, is a wooden organizer designed to be placed on a dresser or desk to primarily hold electronics and personal items in open compartments. It does not meet the description of products of subheading 4420.90.6500, HTSUS, which provides for jewelry and various similar boxes, cases and chests of wood. The applicable subheading for the wood dresser valet/electronic charging station, item # 184924, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
The tariff classification of a valet charger from Taiwan
The tariff classification of a wooden organizer charging station from China
The tariff classification of a wood valet organizer with a power strip from China
More rulings on the same tariff codes
The tariff classification of wooden bookends from Canada
The tariff classification of a Day of the Dead ofrenda altar from China
The tariff classification of a Christmas letter box from China
The tariff classification of a fiberboard tray from Vietnam
The tariff classification of wood boxes from China
The tariff classification of drying racks from Malaysia
The tariff classification of jewelry displays from China
The tariff classification of a desk organizer from Malaysia
The tariff classification of a record jacket stand from the United Kingdom
The tariff classification of a desktop organizer from Taiwan
Follow N024193
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.