The tariff classification of a portable desk/work station from China

NY L87280 September 13, 2005 CLA-2-63:RR:NC:N3:351 L87280 CATEGORY: Classification TARIFF NO.: 6307.90.9889 David E. Nielsen DEN, Inc. 1518 Cambridge Dr. Longmont, CO 80503 RE: The tariff classification of a portable desk/work station from China Dear Mr. Nielsen: In your undated letter received in this office on September 8, 2005, you requested a tariff classification ruling. The submitted sample, identified as the “Plan Station,” is a portable fabric desk. It is made of 600 denier vinyl-backed polyester woven fabric. Two 24” x 48” x 5/8” pieces of plywood are inserted into two fabric sleeves/pockets to create the hard surfaces; the plywood is not included, but is to be supplied by the retail purchaser. It is designed to be hung on a wall in order to provide an instant workspace. The item also features some polyester mesh, polypropylene webbing, hook-and-loop fasteners, and two 1½” D-rings, all to provide storage for desk-type accessories. The applicable subheading for the portable desk/work station will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division