The tariff classification of a lap desk and notebook from China

N318121 March 9, 2021 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 4820.10.2060; 9903.88.03 Mr. Joseph Kenny Geodis USA, Inc. One CVS Drive, Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a lap desk and notebook from China Dear Mr. Kenny: In your letter, dated March 5, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Photos and product specifications were provided for our review. Item number 581572, the “Disney Princess Lap Desk with Notebook,” consists of two articles packaged together for retail sale, a lap desk and a notebook. The lap desk has a top surface of medium density fiberboard (MDF) and a pillow type underside of polyester fabric filled with plastic pellets made to conform to a person’s lap. The desk surface measures approximately 14.75” x 19” and features the images of several Disney princesses. The bound notebook measures 4” x 6” and contains fifty sheets of lined paper. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The Disney lap desk and notebook are multiple articles classifiable under separate headings. They are packaged for retail sale. Therefore, they fulfill the requirements of (a) and (c) above. However, we believe that they fail (b). The various items do not meet a particular need or carry out a specific activity. The lap desk may be used in myriad ways unrelated to writing, and the notebook may be used independently of the lap desk. Consequently, each item will be separately classified. The applicable subheading for the lap desk 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% ad valorem. The applicable subheading for the notebook will be 4820.10.2060, HTSUS, which provides for Diaries, notebooks and address books, bound…; Other. The rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4420.90.8000 and 4820.10.2060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheadings 4420.90.8000 and 4820.10.2060, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division