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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.


Jean F. Maguire
Area Director

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