CLA-2-94:S:N:N8:233 804737
Mr. Thomas E. Johnson
Baker & McKenzie
Attorneys at Law
130 E. Randolph Drive
Chicago, Illinois 60601
RE: The tariff classification of conference tables from Canada.
Dear Mr. Johnson:
In your letter dated November 7, 1994, on behalf of Steelcase,
Grand Rapids, MI., you requested a tariff classification ruling.
The furniture items are conference tables which have a wood
core and either a laminated or wood surface. They come in three
styles, Corner, Round or Rectangular. The freestanding conference
tables provide meeting space and have details that match other
Elipse products. The primary use of the conference tables is as
wooden furniture of a kind used in offices.
The applicable subheading for the conference tables will be
9403.30.8000, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Other furniture and parts
thereof: Wooden furniture of a kind used in offices: Other. The
general rate of duty will be 2.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations.
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 filled without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Mcguire
Area Director
New York Seaport