The tariff classification of a portable folding table from China

NY R01234 January 25, 2005 CLA-2-44:RR:NC:2:230 R01234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a portable folding table from China Dear Mr. Crago: In your letter dated December 28, 2004 you requested a tariff classification ruling. The ruling was requested on a portable folding table, # W035EA01121. A picture and a description of the product were submitted. The product consists of a rectangular tabletop with rounded corners measuring 24” x 14” that is mounted on four short foldable legs. The table stands 13” high with its legs extended. The tabletop is made of wood particle board and is surface covered with PVC veneer. The legs are made of steel. The essential character of the table is imparted by the wood, which plays the greatest role in the functioning of the product as a table. You state that the portable folding table could be used as a child’s table, as a lap tray or as a bed tray. Based on the picture and the dimensions, the table is similar to a bed tray without the sides of a tray. The portable folding table is not designed to stand on the floor and is not classifiable as furniture in chapter 94 of the Harmonized Tariff Schedule. The applicable subheading for the portable folding table, # W035EA01121, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division