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NY 886976

June 15, 1993

CLA-2-94:S:N:N8:233 886976


TARIFF NO.: 9403.60.8080

Mr. Ed Baker
A. N. Deringer, Inc.
30 West Service Road
Champlain, N. Y. 12919-9703

RE: The tariff classification of a valet from Canada.

Dear Mr. Baker:

In your letter dated June 2, 1993, on behalf of Malenger, Dollard des Ormeaux, PQ HG9 2P5, Canada, you requested a tariff classification ruling.

The furniture item is known in the trade as a "Wet Gear Locker". It is a valet for drying and racking indoor or outdoor sports equipment and clothing. When assembled, it is designed to be placed on the floor or ground. The valet is made of wood and metal. Based on the descriptive literature and component material breakdown by weight and value submitted by you, neither impacts the essential character. GRI 3 (c), HTSUSA, provides that when goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The sample you submitted will be returned under separate cover.
The applicable subheading for the "Wet Gear Locker" will be 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other wooden furniture: Other, other. The duty rate will be 2.5 percent ad valorem.

Goods classifiable under subheading 9403.60.8080, HTSUSA, which have originated in the territory of Canada, will be entitled to a free rate of duty 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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