The tariff classification of an adjustable tilting stand and a raised platform stand with a drawer from China

N038655 October 15, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Melanie Geier OfficeMax Inc. 263 Shuman Blvd. Naperville, IL 60563-1255 RE: The tariff classification of an adjustable tilting stand and a raised platform stand with a drawer from China Dear Ms. Geier: In your letter dated September 16, 2008 you requested a tariff classification ruling. The ruling was requested on a laptop riser and a monitor stand, made of medium density fiberboard (MDF). Photographs of the products were submitted. The laptop riser is an adjustable tilting stand suitable for use on a desk or other furniture. It consists of a rectangular flat base with a rectangular tilting top surface that is adjustable to various angles. The top surface has an attached ridge on the bottom to prevent an item from slipping off. The stand measures 31.8 cm long x 30.5 cm wide x 5.7 cm high. Except for a small aluminum accent piece, it is made entirely of MDF and finished in black or espresso. The stand may be used to hold various items, such as a laptop computer, a book or other printed matter. The monitor stand consists of a raised flat platform with a large drawer underneath. The platform is a flat rectangular surface with rounded corners. The drawer is an undivided rectangular container with a cutout opening for grasping and pulling it out from underneath the monitor stand. The stand with the drawer measures 38.1 cm long x 30.5 cm wide x 8.9 cm high. Except for a small aluminum accent piece by the drawer opening, it is made entirely of MDF and finished in black or espresso. The stand is suitable for varied uses. It may be used to elevate a computer monitor to eye level or it may be used to hold other items on a desk, such as a telephone. The drawer may hold supplies or other articles. The applicable subheading for the laptop riser and the monitor stand, 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/. 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