The tariff classification of a stationary tray from China

NY M84995 July 26, 2006 CLA-2-44:RR:NC:2:230 M84995 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Alyssa S. Aron International Diversified Products 13409 Saticoy Street North Hollywood, CA 91605 RE: The tariff classification of a stationary tray from China Dear Ms. Aron: In your letter dated June 29, 2006 you requested a tariff classification ruling. The ruling was requested on a stationary tray to be used by hotels in their guest rooms. A sample of a tray was submitted, which will be returned to you as you requested. The sample is a rectangular tray measuring approximately 11” x 12” x ¾”. It has three divided compartments for paper, pens and clips. The tray is made of wood fiberboard and is surface covered with polyurethane on fabric backing and with felt on paper backing. The tray is a composite good composed of different materials. The essential character of the tray is imparted by the wood because of the role the wood plays in the functioning of the article as a tray. The applicable subheading for the stationary tray described above 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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, National Commodity Specialist Division