The tariff classification of a Mobile Dine Table from China or Taiwan

NY J82110 March 6, 2003 CLA-2-87:RR:NC:MM:101 J82110 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Mark F. Weisbrod The Better Mousetrap People (B.C.) Ltd. Suite 210 – 111 Water Street Vancouver, BC, V6B 1A7,Canada RE: The tariff classification of a Mobile Dine Table from China or Taiwan Dear Mr. Weisbrod: In your letter dated February 21, 2003 you requested a tariff classification ruling. You submitted a photo and a schematic diagram of a Mobile Dine Table. You state that this item is made from a single piece of wooden hardboard about 12 inches wide by 10 inches deep and approximately ¼ inch thick. The device has two grooves at the back edge into which a standard motor vehicle steering wheel will fit. The effect is to support the table in a firm, horizontal position that allows for the user to eat, write, or sort items using the simple horizontal surface. It is a simple, single piece with no attachments or other parts. The applicable subheading for the Mobile Dine Table will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division