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NY 882163

FEBRUARY 11 1993

CLA-2-94:S:N:N8:233 882163


TARIFF NO.: 9403.60.8080

Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, Texas 78246-0067

RE: The tariff classification of work benches from Malaysia.

Dear Mr. Kuehler:

In your letter dated January 22, 1993, on behalf of Builders

Square, San Antonio, TX., you requested a tariff classification ruling.

The furniture items consist of three styles of work benches, factory items #95, 02 and 03. Style number 95 is a Gardener's Work Bench. It is imported without any cast metal vises and has a built in shelf, drawer with roller glides and potting attachment. Also included is a plastic removable soil tray. The dimensions are approximately 19-3/4" x 55" work surface, 34" working height. Style number 02 is a working bench and has a drawer. Some of the features included are easy assembly, lower shelf for tools, supplies and storage. Included is a waste trough on top for easy disposal of trim or shavings. It has a solid wood frame and legs and a solid laminated wood table top. The dimensions are approximately 19-3/4" x 55" working surface, 34" height.

Style number 03 is a Master Work Bench. It has three drawers and one door. The dimensions are approximately 55" l x 40" w x 86" h. Styles number 02 and 03 includes two quality vises of cast metal on the front and side of the benches. The above benches are all constructed of solid hardwood and are imported unassembled with hardware. When assembled they are designed to be placed on the floor or ground. The primary function of the benches is to serve as pieces of furniture.

The applicable subheading for the working benches will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture, other, other. The duty rate will be 2.5 percent ad valorem. Articles classifiable under subheading 9403.60.8080, HTSUS, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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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