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NY N008816




April 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Dana Mobley
J C Penney Purchasing Corp.
6501 Legacy Dr., MS 2222
Plano, TX 75024-3698

RE: The tariff classification of a valet charger from Taiwan

Dear Ms. Mobley:

In your letter dated March 21, 2007 you requested a tariff classification ruling.

The ruling was requested on a desktop “valet charger”, item # SS0702291. A sample of the product was submitted. The product is a wooden desktop valet organizer with a power strip. The valet organizer measures 13-1/2” long x 8-1/2” wide x 5-1/4” high overall. It features three raised compartments on the top designed to hold small electronics, such as cell phones or personal desk assistants. Beneath the three compartments is a concealed compartment containing a six outlet power strip with an attached electrical cord. The power strip is removable through a hinged door in the back of the valet. The valet organizer also has a deep open compartment, in front of the three raised compartments, for holding a larger electronic article or other articles such as pens. All of the compartments have holes through which wires or cords may run.

The valet organizer will be imported together with the power strip. The power strip will be packed in a poly bag and placed in the back compartment of the valet organizer. The valet charger set will be imported in a color box for retail sale.

The valet organizer and the power strip meet the description, for tariff purposes, of “goods put up in sets for retail sale.” They are imported together packed ready for retail sale and they are designed to be used together to hold and charge small consumer electronics. Together they make up the “valet charger.” Therefore, they are classifiable together under the heading that imparts the essential character of the set. The essential character is imparted by the wooden valet organizer, which comprises the greater value and bulk of the set.

You suggested classification in subheading 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests of wood. However, the valet organizer does not meet the description of a box, case or chest. It is a desktop furnishing consisting primarily of open compartments.

The applicable subheading for the valet charger, item # SS0702291, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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