The tariff classification of wood desk accessories from China

N306965 November 21, 2019 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Beverly Peterson Richards Homewares, Inc. 10675 N. Lombard Street Portland, Oregon 97203 RE: The tariff classification of wood desk accessories from China Dear Ms. Peterson: In your letter, dated October 23, 2019, you requested a tariff classification ruling. Samples and product specifications were provided for our review and will be returned, per your request. Four desk accessories are under consideration: an organizer tray, letter stand, desktop file holder, and pencil cup. All items are constructed of medium density fiberboard (MDF) covered with faux leather (PVC plastic sheeting). The bottoms are covered with flocking to help prevent scratching the furniture on which they are set. Item 1, the organizer tray, has four compartments and measures approximately 12” x 7.9” x 1.6”. It can be used atop the desk or in a drawer to organize pens, paper clips, tacks and the like. Item 2, the letter stand, measures approximately 7.5” x 4” x 5.3”. Vertical dividers mounted to a base create two open compartments in which to hold letters, files and such. Item 3, the desktop file holder, measures approximately 3.9” x 10.1”x 12.6” high. The holder consists of one vertically oriented compartment, open at the top, for storing folders and documents. Item 4, the pencil holder, is a square container measuring approximately 3” square by 3.9” high, designed to hold pens and pencils. For the purposes of chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), MDF is considered “wood.” See Note 3 to Chapter 44, HTSUS. The desk accessories are made from wood, PVC plastic sheeting and flocking, materials that are prima facie classifiable in different headings of the HTSUS. Therefore, the desk accessories are composite goods within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (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.In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. In this case, the MDF imparts their essential character. The MDF creates the structure and form of the articles and allows them to function for their intended uses. The faux leather plastic sheeting is merely decorative and the flocking is of minor in importance to the use. 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% 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 https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4420.90.8000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division