The tariff classification of portable workstations from China

N323451 January 11, 2022 CLA-2-39:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Eric Rock Rock Trade Law, LLC 134 N. La Salle St. Chicago, IL RE: The tariff classification of portable workstations from China Dear Mr. Rock: In your letter, dated December 28, 2021, you requested a tariff classification ruling on behalf of your client, Worky Life LLC. A sample, photos and product specifications were provided for our review. The “Worky 15 in 1 Home Office” is a portable workstation designed for office work or school use. The “Home Office” provides a powered desktop workspace to be used on a flat surface, such as a table, desk, bed, floor, or the user’s lap. It is constructed of a medium density fiberboard (MDF) core with an outer surface or polyurethane plastic. It measures 26” long by 16” wide by 3.5” thick in its closed position and hinges open to create a flat workspace with a vertical backdrop. The backdrop is fabricated as a dry erase board with plastic container mounted in the corner to hold markers or other supplies and an LED light strip around the edge. The flat desk portion is large enough to hold a laptop computer or provide a writing area. This area also includes three plastic compartments for organizing writing pads, files, pens, and other office supplies. The “home Office” contains two AC outlets and two USB charging outlets, powered by a 10’ external AC cord. The applicable subheading for the portable workstations will be 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Office or school supplies,” of plastic. The rate of duty will be 5.3 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 the World Wide Web at https://hts.usitc.gov/current. Please note that modifications to the HTSUS (to align the HTSUS with the 2022 version of the Harmonized Commodity Description and Coding System) pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time. 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