The tariff classification of a portable desk from China

N037823 October 3, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Douglas Martell Laidback We “R” Inc. 151 Lochside Road Arichat, Nova Scotia, Canada B0E 1A0 RE: The tariff classification of a portable desk from China Dear Mr. Martell: In your letter dated August 26, 2008, you requested a tariff classification ruling. The sample submitted with your request is a portable desk or work station made of glass reinforced molded plastics. The desk is specially designed for use while a person is reclining on a bed, sofa or floor. It is marketed as the “Laptop Laidback Portable Table for stress-free computing.” The literature also markets it for use by those who are bedridden or who need a stable, adjustable surface for writing, reading and other table-based activities. It consists of a portable work surface on adjustable legs. The sample is being returned. The applicable subheading for the portable 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. You have requested a duty adjustment under subheading 9802.00.8065, HTSUS, for the T-slot nuts or weld nuts that are used to assemble the adjustable legs of the desk. You state that the nuts are manufactured in the United States and shipped to China to be incorporated into the desk without any further processing. Six nuts are used on each desk. Subheading 9802.00.8065 provides for a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. The assembly of the nuts to the desk meets the three criteria listed above. Therefore, the T-slot nuts or weld nuts that are manufactured in the United States are eligible for a partial duty exemption under subheading 9802.00.8065, HTSUS. The desk is dutiable upon the full value of the imported article, less the cost or value of the U.S. origin nuts. This office notes that in a separate submission you indicated that the U.S. components were provided free of charge and that the cost of these components would not be included in the price of the desk. Please note that the cost of these U.S. components, and all associated costs of transporting the components to China, must be included when determining the full value of the imported article. 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