The tariff classification of a rotating desktop container from China

N053190 March 19, 2009 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Kevin Anderson Elsa L. Inc. 800 A Street San Rafael, CA 94901 RE: The tariff classification of a rotating desktop container from China Dear Mr. Anderson: In your letter dated February 27, 2009 you requested a tariff classification ruling. The ruling was requested on a rotating desktop container, item # 927229. A photograph of the product was submitted. It is a cube-shaped container with an open top suitable for holding pencils, pens or other office supplies. The bottom sits on a round rotating base. The container is constructed of medium density fiberboard wood and covered in polyurethane plastic. One side panel is designed so that a 5” x 7” photo can be inserted. The product is a composite good composed of different materials and components. It functions primarily as a desktop pen and pencil holder; the photo holder side panel is a secondary feature of the product. The container is composed of wood and polyurethane. The essential character of the container is imparted by the wood because of the role the wood plays in the functioning of the product as a container. You suggested classification of the product in subheading 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; lined with textile fabrics. However, the subject product is an open-top pen and pencil holder, covered in plastic. It does not meet the terms of subheading 4420.90.6500, HTSUS. The applicable subheading for the rotating desktop container, item # 927229, will be 4420.90.8000, 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