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NY 866301

AUG 26 1991

CLA-2-83:S:N:N1:113 866301


TARIFF NO.: 8302.42.3000

Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, WA 98230

RE: The tariff classification of leg plate assemblies from Canada

Dear Mr. Vander Yacht:

In your letter dated August 9, 1991, on behalf of B.W. Creative Wood Industries, Ltd., you requested a tariff classification ruling.

The merchandise is a leg plate designed to be mounted to the underside of a table or similar piece of furniture to hold a screw-in leg. The plate is in a sealed, plastic bag which also contains mounting screws.

The applicable subheading for the leg plate assemblies will be 8302.42.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings, and similar articles, suitable for furniture, of iron or steel. The rate of duty will be 5.7% ad valorem.
Goods classifiable under subheading 8302.42.3000, HTS, which have originated in the territory of Canada, will be entitled to a 3.9% ad valorem 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.


Jean F. Maguire
Area Director

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