The tariff classification of a portable work station from China

N146355 February 10, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Janet Jewett Talus Corporation 470 Riverside Street Portland, ME 04103 RE: The tariff classification of a portable work station from China Dear Ms. Jewett: In your letter dated January 31, 2011, you requested a tariff classification ruling. You submitted a sample of an item you refer to as a portable workstation or on-the-go-organizer (no style number). The portable work station is made of textile fabric over medium density fiberboard (MDF). The MDF merely gives the item partial structure, but does not provide the total structure. The MDF does not predominate by complexity or function. The essential character of this composite item is imparted by the textile fabric. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The work station measures 13” across x 14” deep x 5” high and has several pockets sewn around the outer sides and a carry strap. There are also three inside compartments divided by polyester webbing to hold related work implements; this area includes a fold-over flap secured by hook-and-loop fastener strips. In addition, there are four textile-covered MDF panels that create an adjustable filing space. During transport, papers are kept in place by a webbed strap with a hook-and-loop fastener strip. We note that carrying the item other than right-side up would result in items falling out. You even state that while the work station is designed so that its contents can be conveniently moved from one location to another, it is not designed to be constantly carried from one place to another. You suggest that an appropriate classification for the portable work station is in heading 4820, HTSUS, which provides for other articles of stationery. However, heading 4820 includes other articles of stationery specifically made of paper or paperboard. The applicable subheading for the work station will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as you requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division