The tariff classification of a table top ironing board from China

N013925 July 24, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Ms. Simone Simon Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of a table top ironing board from China Dear Ms. Simon: In your letter dated June 22, 2007, on behalf of the importer, Polder Inc., you requested a tariff classification ruling. A sample of the product to be classified, the Deluxe Table Top Ironing Board, item # 1232-82, was submitted for our review. The sample will be returned to you as you requested. The product consists of a 12” x 32” shaped ironing board made of wood mounted on a 5” high folding metal leg assembly. A foam pad and a cotton cover are stapled to the top surface of the board. In addition, the board features a retractable metal rest for the iron. The essential character of the ironing board is imparted by the wood component because of the greater role the wood plays in the functioning of the article. The applicable subheading for the Deluxe Table Top Ironing Board, item # 1232-82, will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3 percent ad vlaorem. 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, National Commodity Specialist Division