The tariff classification of a desktop organizer from Taiwan

N340171 May 30, 2024 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ana Gomez Veyer, LLC 6600 North Military Trail Boca Raton, Florida 33496 RE:      The tariff classification of a desktop organizer from Taiwan     Dear Ms. Gomez: In your letter, dated May 16, 2024, you requested a tariff classification ruling.  Photos and a description of the item were submitted for our review. The item under consideration is described as a desktop organizer, item BN175.  It is a small storage unit with top, bottom and side panels made of medium density fiberboard (MDF) and two plastic bins that slide into the drawer guides to serve as drawers.  The dimensions of the organizer are 15.5” in width by 12” in length by 10.6” in height.  Per your submission, the MDF component predominates in both weight and value over the plastic. The applicable subheading for the desktop organizer, item BN175, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (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 the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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