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NY N014414




August 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Una Gauthier
CVS Onsite Import Client Liaison
Barthco International Inc.
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a wooden organizer charging station from China

Dear Ms. Gauthier:

In your letter dated July 13, 2007, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.

A sample of the product to be classified, the “Deluxe Charging Station”, item # 424772, was submitted for our review. The product is a desktop organizer with a power strip. The organizer is a rectangular container measuring approximately 12-1/4” wide x 9-3/4” deep x 5-1/2” high. It is made of sturdy wood with a cherry finish. The top portion is divided into two rows of open compartments on two levels. The upper level has three compartments with holes, which are designed for holding small consumer electronics, such as cellphones. This upper section is hinged and opens up to a hidden compartment underneath that contains a six outlet power strip. The lower level of the top of the organizer is fixed and divided into three open compartments designed for holding small desk items or personal articles. Underneath this section is a pull-out drawer divided into three compartments. All of the compartments are lined with a flocked paper material.

The wooden organizer and the power strip are imported packed together, ready for retail sale in a plastic bag and a cardboard box. They are designed to be used together to hold and charge small personal electronics. They meet the description, for tariff purposes, of “goods put up in sets for retail sale” and are, therefore, classifiable together under the heading that imparts the essential character of the set. The essential character of this set is imparted by the wooden organizer, which comprises the greater value, bulk and primary feature of the “Charging Station”.

The applicable subheading for the “Deluxe Charging Station”, item # 424772, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (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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