CLA-2-73:S:N:N3:113 888760
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of workbenches from Taiwan
Dear Ms. Bonace:
In your letter dated July 20, 1993, you requested a tariff
classification ruling.
The merchandise is the Portable Workbench & Vise, product code WBNCHI3.
It is constructed of a work top consisting of two moveable wooden pieces that
can also act as a vise, two side braces with plastic crank handles, two
bottom cross bars, two sets of leg frames, four rubber foot pads and four
plastic insert chucks. The workbench is imported unassembled. It has no
metal working edge. Except for the wooden top and several minor pieces, the
item is made of steel. The item is regularly sold to home craftsmen for
projects in and around the house.
The applicable subheading for the workbench will be 7323.99.9000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
table, kitchen or other household articles, of iron or steel, other. The
rate of duty will be 3.4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport