The tariff classification of a wooden tray with short folding legs from China

N028973 June 18, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Deby Powell Kids Only, Ltd. 11A Walkup Drive Westborough, MA 01581 RE: The tariff classification of a wooden tray with short folding legs from China Dear Ms. Powell: In your letter dated May 19, 2008 you requested a tariff classification ruling. The ruling was requested on a product identified as the “Flip Out Tray.” It is described as a large surface area with folding legs that can be used in bed, in front of the TV and for doing homework. A sample of the product, finished in white with multi colored letters and numbers along the borders, was submitted. The product will be finished in various colors, design and patterns. The sample consists of a flat rectangular surface with rounded corners measuring approximately 21 ½” long x 11 ¾” wide x ½” thick. It is made of wood with a plastic finish on the top surface and around the edges. Four 11” long folding metal legs are screwed into the bottom. The product is a composite good composed of different materials. The material that imparts the essential character of this product is the wood because of the more important role the wood plays in the functioning of this product. You inquired if the “Flip Out Tray” could be classified as furniture in heading 9403, Harmonized Tariff Schedule of the United States (HTSUS). However, since the product is designed for use in bed and not specifically to stand on the floor, it is not classifiable as furniture. The applicable subheading for the “Flip Out Tray” 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