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NY L84814




May 25, 2005

CLA-2-44:RR:NC:2:230 L84814

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Joanne Harmon
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a wooden tray from China

Dear Ms. Harmon:

In your letter dated May 6, 2005 you requested a tariff classification ruling.

The ruling was requested on CVS item # 297842, identified as a “Wood Lap Tray.” A sample of the product was submitted, which will be returned to you as you requested. The product is a 20” x 13” tray with two handles on the sides and four foldable 9” long legs. It may be used as a serving tray when the legs are folded. When the legs are extended and resting on a bed or chair, it may be used as a bed tray or a desk. In addition, the tray is hinged to a frame with a notched bar, which allows the tray to be titled up at an adjustable angle and used as an easel. The tray, including its frame and legs, is made of rubber wood and plywood. The top surface of the tray is finished with white lacquer.

The applicable subheading for the versatile wooden tray, CVS item # 297842, 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,

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