The tariff classification of a lap desk from China

N314496 September 17, 2020 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 9903.88.03 Mr. Richard Thibault Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore, 339263 SINGAPORE RE: The tariff classification of a lap desk from China Dear Mr. Thibault: In your letter, dated September 9, 2020, you requested a tariff classification ruling. Photos and product specifications were provided for our review. The “Adjustable Storage Lap Desk” is designed to function as a portable desk that rests on the lap. It consists of a fiberboard work surface with a water-resistant textured finish. Connected to the bottom is a fleece textile casing filled with small foam beads that conform to the shape of the user’s lap. It measures approximately 13” wide by 15.75” deep by 2” high. The desk also features a cup holder, pen holder and carrying handle. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article. The lap desk is a composite article. The essential character of the desk, as determined by its use, is imparted by the work surface. Per Note 3 to Chapter 44, HTSUS, fiberboard is considered “wood” for the purposes of the articles classified within headings 4414 to 4421, HTSUS. Therefore, the applicable subheading for the lap desk 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% 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