The tariff classification of a charging valet with digital coin bank from China

N080237 November 6, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Ave Union, NJ 07083 RE: The tariff classification of a charging valet with digital coin bank from China Dear Ms.De Castro: In your letter dated October 15, 2009 you requested a tariff classification ruling. The ruling was requested on SKU # 16949108, identified as a charging valet with digital coin bank. A sample of the product was submitted for our examination and will be returned to you as requested. The product is a wooden desktop valet constructed of medium density fiberboard (MDF). The valet measures approximately 12” x 5 ¾” x 6”D. There is a zinc alloy compartment located on the top left side of the valet, which has a slot for the insertion of coins and an electronic counting mechanism used for counting total coins inserted. A removable drawer is located underneath the counting mechanism, which is used to store coins. There are two curved open compartments lined with faux leather located on the right side of the valet. These compartments are used to hold cell phones and other electronic devices while they are being charged. There is an open section located on the back of the valet which provides space for the cell phone chargers. A power strip is included in this product and is stored in the open section located in the back of the valet. The entire bottom panel is completely covered with a felt like material. General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The charging valet is a composite good made up of different components. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject charging valet is imparted by the wood valet organizer and the wood removable drawer used for coin storage, which is the main structural material and allows the item to function as a charging valet with digital coin bank. The applicable subheading for the “charging valet with digital coin bank” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, among other goods, for wooden articles of furniture not falling within chapter 94: other: other. 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