The tariff classification of a lap tray from Canada

NY 851480 April 27, 1990 CLA-2-44:S:N:N1:230 851480 CATEGORY: Classification TARIFF NO.: 4421.90.9040 Ms. Alice Wagner C. J. Tower Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of a lap tray from Canada Dear Ms. Wagner: In your letter dated April 11, 1990, you requested a tariff classification ruling on behalf of Windwood Enterprises of Ontario, Canada. A sample of the article to be classified was submitted. It consists of a vinyl-covered plywood tray surrounded by a pine frame. A fabric-covered cushion stuffed with polystyrene pellets is attached to the underside of the tray. The tray is designed to rest on a lap when used for eating or writing. The applicable subheading for the lap tray will be 4421.90.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem. Goods classifiable under subheading 4421.90.9040, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport