The tariff classification of various desk accessories from China

N244556 August 9, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Denise Young-Sang Office Depot 6600 North Military Trail Boca Raton, FL 33496 RE: The tariff classification of various desk accessories from China Dear Ms. Young-Sang: In your letter dated June 17, 2013, you requested a tariff classification ruling. The ruling was returned to you for additional information, which you resubmitted to this office on July 29, 2013. The ruling was requested on various desk accessories, described as “Memo Pad Holder”, “Business Card Holder”, “Magazine Holder”, “Letter Tray”, and “Desk Pad”. Five representative samples were submitted for our review. The samples will be returned to you, as requested. The “Memo Pad Holder” measures approximately 3 ½” (w) x 3 ½” (d) x 1 ¾” (h). The pad holder is a square-shaped, open-top container designed to hold a small memo pad. The memo pad holder is constructed entirely of MDF (medium density fiberboard). The exterior of the container is covered with polyurethane and the interior is lined with a sueded, woven textile. The “Business Card Holder” measures approximately 1 ¾” (w) x 4 ¼” (l) x 1 ½” (h). The card holder is a small rectangular-shaped, open-top container designed to hold business cards. The business card holder is constructed entirely of MDF. The exterior of the container is covered with polyurethane and the interior is lined with a sueded, woven textile. The “Magazine Holder” measures approximately 4 ¼” (w) x 12 ¼” (h) x 10” deep. The magazine holder is an upright, open container with a rounded cut-out in the front. The magazine holder is constructed entirely of MDF. The exterior of the magazine container is covered with polyurethane and the interior is lined with a sueded, woven textile. The “Letter Tray” measures approximately 9” (w) x 11 ¾” (l) x 2” (h). The letter tray is a rectangular-shaped container with an open top and an opening on one end. The letter tray is constructed entirely of MDF. The exterior of the container is covered with polyurethane and the interior is lined with a sueded, woven textile. The “Desk Pad” measures approximately 4 ¼” (w) x 10” (l) x 12 ¼” (h). The pad is a rectangular-shaped, desk top panel with a flat surface for writing. Each end of the pad contains a padded fold that is used to securely hold papers. The desk pad is constructed entirely of MDF. The exterior of the pad is covered with polyurethane. 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 “Memo Pad Holder”, “Business Card Holder”, Magazine Holder”, ”Letter Tray”, and “Desk Pad” are composite goods made up of materials that are prima facie classifiable in different headings. 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 Memo Pad Holder, Business Card Holder, Magazine Holder, Letter Tray, and Desk Pad is imparted by the medium density fiberboard, which is the main structural material and allows the items to function as a Memo Pad Holder, Business Card Holder, Magazine Holder, Letter Tray, and Desk Tray. The applicable subheading for the desk accessories will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood: Caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood: 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 Laurel Duvall at (646) 733-3035. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division