The tariff classification of a wall valet from China

N052446 March 11, 2009 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Tamara M. Revesz Mark Feldstein & Associates, Inc. 6500 Weatherfield Court Maumee, OH 43537 RE: The tariff classification of a wall valet from China Dear Ms. Revesz: In your letter dated February 19, 2009 you requested a tariff classification ruling. The ruling was requested on a wall valet designed primarily to store and recharge cell phones and other hand-held electronic devices. In addition, the wall valet has an attached message board and key hooks. Photographs and diagrams of the product were submitted. The wall mounted valet organizer consists of a cabinet on the bottom and a message board on top. The cabinet portion measures 12” wide x 9” long x 4” deep. It is made of medium density wood fiberboard and features an angled shelf divided into three compartments. Each compartment has an opening on the bottom through which an electric cord can be run. Underneath the shelf is a hinged drawer with a hole on the side, designed for storing a power strip. Attached at the bottom of the cabinet are four hooks for hanging keys. The message board portion measures 12” wide x 9” long x ½” thick. Half of the message board is a corkboard and the other half is a dry erase board. The wall valet will be imported without the power strip. The product is a composite good consisting of different components. The essential character of this composite good is imparted by the cabinet portion, which comprises the greater bulk of the product and performs the primary function of the product. The applicable subheading for the wall valet, 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/. You also inquired how the product would be classified if the power strip were included. Your inquiry does not provide enough information for us to give a classification ruling on the wall valet with the power strip. Your request for a ruling for this product should include a description of how the power strip will be included. Will it be attached inside the wall valet? Will it be separate, but imported packed together in the same packaging ready for retail sale? When this information is available, you may wish to consider resubmission of your request. 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