NY 862840
MAY 8 1991
CLA-2-94:S:N:N1: 233 862840
TARIFF NO.s: 4420.90.4000 & 9403.60.4080
Mr. Reginald Williams
A. N. Deringer. Inc.
Airport Road, P.O. Box 337
Houlton, Maine 04730-0337
RE: The tariff classification of lap desks, benches and drop-
leaf tables from Canada.
Dear Mr. Williams:
In your letter dated April 23, 1991. on behalf of Something
Country Manufacturing Co., Centreville, New Brunswick, Canada,
you requested a tariff classification ruling.
The items consist of lap desks, benches and drop-leaf
tables. They are composed of wood and will be hand painted in
acrylic paint with assorted children and wildlife characters.
The lap desks have no legs and are designed for placing on a
person's lap or on furniture. The lap desk provides a portable
writing surface which also serves as the lid for a storage
compartment for cards, paper, pens, pencils, etc. The benches
and drop-leaf tables incorporates four legs each and have the
essential characteristic that they are constructed for placing on
the floor or ground.
The applicable subheading for the wooden lap desks will be
4420.90.4000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other jewelry boxes, silverware
chests, cigar and cigarette boxes, microscope cases, tool or
utensil cases and similar boxes, cases, chests, all the foregoing
of wood, not lined with textile fabrics. The duty rate will be
6.7 percent ad valorem. The applicable subheading for the
benches and drop-leaf tables will be 9403.60.4080, HTSUS, which
provides for other furniture and parts thereof, other wooden
furniture, other, other. The duty rare will be 2.5 percent ad
valorem.
Goods classifiable under
subheadings 4420.90.4000 & 9403.60.4080, HTSUS, which have
originated in the territory of Canada, will be entitled to a 4.6
percent ad valorem and a 1 percent ad valorem rate of duty
respectively, under the United States-Canada Free Trade Agreement
(CFTA) upon compliance with all applicable regulations.
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