The tariff classification of a wooden desktop charging valet from China

N046209 December 10, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a wooden desktop charging valet from China Dear Ms. Davidson: In your letter dated November 26, 2008 you requested a tariff classification ruling. The ruling was requested on SKU# 10049172, identified as the Charging Valet. A sample of the product was submitted. The product is a wooden desktop valet organizer with a power strip. The valet measures approximately 11 ½” x 11” x 5” high. It has a curved top divided into four open, fabric-lined compartments. Three of these compartments are in the front and have slot openings; they are designed to hold cellphones and other small electronics while they are being recharged. The fourth compartment is behind the three compartments and is suitable for holding a variety of small articles, such as pens, keys or coins. The three-compartment section lifts up to another hidden compartment underneath, through which the wires of the electronics run. A four-plug power strip is placed in an open section in the back of the unit. In addition, a drawer in the front underneath the hidden compartment is suitable for holding small personal items. The wooden valet organizer and the power strip are packed and sold together in a retail box. They are designed to be used together to hold and charge personal electronics. They are classifiable together as “goods put up in sets for retail sale” under the heading of the component that imparts the essential character of the set. The essential character of the set is imparted by the wooden valet organizer, which is the primary feature of the product and comprises the greater bulk and value. The applicable subheading for the Charging Valet, SKU# 10049172, 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