CLA-2-73:S:N:N3:113 895283
Mr. Steven D. Kelso
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919-0218
RE: The tariff classification of the Black & Decker Workmate from Canada
Dear Mr. Kelso:
In your letter dated February 25, 1994, on behalf of Black & Decker (U.S.) Inc., you requested a tariff classification ruling.
The merchandise is the Black & Decker Workmate 400. The item is a folding work table with a steel frame and legs. The top of the table has a wooden, two-piece design that enables it to be used as a workbench, sawhorse or vise. The Workmate is designed to be used in and around the home by home handymen.
The applicable tariff provision for the Workmate will be 7323.99.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for table, kitchen or other household articles and parts thereof, of iron or steel. The general rate of duty will be 3.4 percent ad valorem.
Certain goods of Canada classifiable under heading 7323.99.9000, under the terms of General Note 12 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), receive a temporary modification of rate for goods entered through the close of December 31, 1998. The tariff provision for the Workmate under this modification will be 9905.73.20, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for portable workbenches with wooden surfaces (provided for in subheading 7323.99.90 or 7326.90.90). The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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