The tariff classification of a wooden charger tray and a silverware tray from China or Taiwan

N042519 November 21, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Kelly Stankey Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a wooden charger tray and a silverware tray from China or Taiwan Dear Ms. Stankey: In your letter dated October 23, 2008 you requested a tariff classification ruling. The ruling was requested on a charger tray, Ashley item # 02924, and a silverware tray, Ashley item # R16334. Photographs of the products were submitted. The charger tray is an open container divided into three compartments, measuring overall 400 mm long x 250 mm wide x 45 mm high. It is designed for holding small electronic devices, such as cell phones, while being recharged. The charger tray is made of 12 mm thick wood and is surface covered with felt. It is an accessory for a nightstand and is intended to be put in the nightstand with a mechanism (not included with the tray) that adjusts the height of the tray. The silverware tray is a holder for forks, spoons and other utensils. It is made of wood and covered with felt. The tray is an accessory, designed to be put in the drawer of a furniture server. The applicable subheading for the charger tray, item # 02924, and the silverware tray, item # R16334, 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