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NY N013535




July 3, 2007

CLA-2-39:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of the “Flower Pop Graphic Lap Desk” from China

Dear Ms. Davidson:

In your letter dated June 22, 2007, you requested a tariff classification ruling.

A sample was provided with your letter. The Flower Pop Graphic Lap Desk (SKU #10035401) consists of a rectangular plastic desktop secured onto a pillow composed of foam plastic pellets encased within a textile covering. The lap desk measures 17¾ inches in length by 11 inches in width by 3½ inches in height. The desktop has a circular cutout in one corner for holding a cup. The essential character of the lap desk is imparted by the plastics, which comprise both the writing surface and the foam pellets that provide the cushioning for the pillow.

The applicable subheading for the lap desk will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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