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NY 859003

Jan 15 1991

CLA-2-39:S:N:N3G:343 859003

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5000

Ms. Susan E. Carr
C. J. Tower Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of a King Cutting Station from Canada.

Dear Ms. Carr:

In your letter dated December 17, 1990, on behalf of Donald G. King, you requested a tariff classification ruling.

The King Cutting Station consists of a polyethylene cutting board, an aluminum frame, a knife scabbard and blade guard, one 36" vinyl drain hose, thumb screws, hose clamps and a paper installation template. The knives are not supplied with the unit. The King Cutting Station is primarily used in residential kitchens and may be used dry or wet with the appropriate drain connections.

The applicable subheading for the King Cutting Station will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

Goods classifiable under subheading 3924.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) 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

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