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NY L83063




April 21, 2005

CLA-2-44:RR:NC:SP:230 L83063

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. Brad Song
Zinus Inc.
7068 Koll Center Parkway # 425
Pleasanton, CA 94566

RE: The tariff classification of a lap desk from China.

Dear Mr. Song:

In your undated letter received here on March 31, 2005, you requested a tariff classification ruling.

A sample identified as a “lap desk” was submitted for our examination. It consists of a rigid wood fiberboard panel (14½” x 22¼” x 3/8” thick) with a pillow attached to its underside by means of hook-and-loop fasteners. The fiberboard panel, which incorporates a narrow, shallow recess (pencil/pen holder) near one edge of its top surface, is covered with plastic film printed to look like wood veneer. The pillow has a cotton corduroy fabric casing, polyester fabric lining and polystyrene microbead filling.

You state that this article is intended for use by a traveler, who would place it on his/her lap as a personal desk (for reading, writing, etc.) during a trip on an airplane or other conveyance. As a secondary use, the pillow could be detached and used as a cushion if desired.

For tariff classification purposes, the lap desk will be considered a “composite good” whose essential character is imparted by the wood panel, which provides the structure necessary for the article’s primary function as a work platform.

Accordingly, the applicable subheading for the complete lap desk will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

We note that the sample is not marked with its country of origin. When imported into the United States, the article (or its retail container) will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 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 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,

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