N275487 N2 Ruling Active

The tariff classification of a lapdesk from China

Issued June 1, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of an item called Lapdesk Cozy Work Station, Item #4418AST. The lap desk is made of a knit textile fabric filled with Styrofoam beads affixed to a rigid paperboard. An attached handle composed of the same fabric is sewn on to one side. A small gooseneck LED lamp, pen/stylus holder and a beverage holder are mounted into the desk portion. The lapdesk measures 17.32" x 13.38" x 2.36". It is used as a portable desk or workstation that is placed on the lap.

CBP rationale

The applicable subheading for the Lapdesk Cozy Work Station, Item #4418AST will be 6307.90.9889, (HTSUS), which provides for other made up textile articles, other.

Full text

N275487 June 1, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. R.A. Huff Etna Worldwide Corporation 99 Madison Avenue 11th Floor New York, NY 10016 RE: The tariff classification of a lapdesk from China Dear Mr. Huff: In your letter dated March 2, 2016, you requested a tariff classification ruling. You submitted a sample of an item called Lapdesk Cozy Work Station, Item #4418AST. The lap desk is made of a knit textile fabric filled with Styrofoam beads affixed to a rigid paperboard. An attached handle composed of the same fabric is sewn on to one side. A small gooseneck LED lamp, pen/stylus holder and a beverage holder are mounted into the desk portion. The lapdesk measures 17.32" x 13.38" x 2.36". It is used as a portable desk or workstation that is placed on the lap. The applicable subheading for the Lapdesk Cozy Work Station, Item #4418AST will be 6307.90.9889, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 https://hts.usitc.gov/current. Sample will be returned. 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 Adleasia Lonesome at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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