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January 27, 1999

CLA-2-44:RR:NC:SP:230 D86942

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Tammy Locke
Wholesale Supply Company, Inc.
International Department
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of a wooden bed tray from Thailand.

Dear Ms. Locke:

In your letter dated January 8, 1999, you requested a tariff classification ruling.

A sample identified as an “Adjustable Tilt-Top Bed Tray” (Item #110399GHK) was submitted and is being returned to you as requested. The tray consists of a 13.75" x 21.75" rectangular wooden frame which surrounds a sheet of plywood having a laminated white plastic top surface. Affixed to the bottom of the tray is a second wooden frame which houses two pairs of retractable wooden legs. When extended, the legs elevate the tray about nine inches above the surface on which it is placed. The tray can be used either with its top lying flat or, by virtue of a hinge-and-support system, positioned at any of six different angles. The article is designed to be used in bed to facilitate reading, writing, serving food, etc.

The applicable subheading for the bed tray will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

Articles which are classifiable under subheading 4420.90.8000, HTS, which are products of Thailand are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 212-466-5779.

Sincerely,

Robert B. Swierupski
Director,

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