CBP Ruling N276688 — The tariff classification of an organizer tray from China

Tariff classification

Headings: 4420

Product description

The organizer tray is identified as item number R000068TG Countertop Organizer Tray. The tray measures approximately 8” (L) x 9” (W) x 2” (H). The tray is manufactured from medium density fiberboard (MDF) that has been covered with a woven polyester textile. You also indicate that the tray may be covered in decorative paper instead of textile. Regardless of the material covering the MDF, it is the MDF that gives the organizer tray its construction and that allows it to function as an organizational item. Because it is a small furnishing which is designed to be placed upon a table or countertop, the organizer tray is considered to be an article of furniture not falling within Chapter 94. Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), allows that Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.

CBP rationale

The applicable subheading for the organizer trays will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.

Full text

N276688 July 15, 2016 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of an organizer tray from China Dear Ms. Trotta: In your letter, dated May 13, 2016, you requested a classification ruling. The ruling was requested on an organizer tray. A sample was submitted for our review and will be retained for reference. The organizer tray is identified as item number R000068TG Countertop Organizer Tray. The tray measures approximately 8” (L) x 9” (W) x 2” (H). The tray is manufactured from medium density fiberboard (MDF) that has been covered with a woven polyester textile. You also indicate that the tray may be covered in decorative paper instead of textile. Regardless of the material covering the MDF, it is the MDF that gives the organizer tray its construction and that allows it to function as an organizational item. Because it is a small furnishing which is designed to be placed upon a table or countertop, the organizer tray is considered to be an article of furniture not falling within Chapter 94. Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), allows that Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood. The applicable subheading for the organizer trays will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. 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 https://hts.usitc.gov/current. 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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