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NY C85982




April 3, 1998

CLA-2-63:SF G30 C85982

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Louise Megale
Patrick Powers Customs Brokers Inc.
27 Blake Avenue
Lynbrook, NY 11563-2505

RE: The tariff classification of a lap desk for children from China

Dear Ms. Megale:

In your letter dated March 27, 1998 on behalf of Hope Industries Inc. you requested a tariff classification ruling.

The submitted sample is a children's lap desk composed of a rigid paperboard top (approximately 11" X 14") on a fabric-covered bean-bag base which enables the desk to rest securely on the child's lap. The base fabric is printed with a cow spot design, and there is a 4" X 3" stuffed textile cow extending out from one short edge of the desk. The cow has a small patch of hook-and-loop fastener on its extended arm' which can fasten to the cow's napped fabric body, forming a pencil holder loop. There is a zippered self-fabric storage compartment which is secured over the bean-bag base by a length of hook-and-loop fastener tape. A self-fabric handle extends from one long edge of the desk.

The applicable subheading for the lap desk will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 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.

Sincerely,

Alice M. Rigdon
Port Director

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