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NY 890832

October 13, 1993

CLA-2-94:S:N:N8:233 890832


TARIFF NO.: 9403.70.8010; 8452.40.0000

Mr. Lauri Saarinen, President
Haka Sewing Furniture
#3-1053 Barton Street East
Stoney Creek, ON Canada L8E 5H1

RE: The tariff classification of sewing furniture from Canada.

Dear Mr. Saarinen:

In your letter dated August 5, 1993, you requested a tariff classification ruling.

The three items your inquiry concerns are: the 400 Series - Cutting Table, the 500 Series - Cut 'n Sew Table, and the 500 "Deluxe" Series - Cut, Sew "n Serge Table.

400 Series Cutting Table is available in two styles. The first is the 400 A Series which has one drawer and two shelves. It is constructed of 92 percent melamine, 6 percent maple, 1 percent metal and 1 percent plastic. The second is the 400 B Series which has three drawers and one shelf. The components are 90.5 percent melamine, 4.5 percent maple, 4 percent metal and 1 percent plastic.

The Cutting Table has sturdy full-length maple gate legs and full-length piano hinged on its drop leaves. In the opened position the size is 40 inches x 72 inches. In the closed position the size is 40 inches x 19-1/2 inches. To open, the leaves are lifted and supported by maple gate legs. The drawer (s) is used for storing scissors, etc. The table is on castors, is used for laying out and cutting fabric and is designed to be placed on the floor or ground.
The 500 Series - Cut
'n Sew Table in its closed position measures 40 inches x 25 inches x 34 inches. When the leaves are raised and supported by gate legs that fold against the sides when closed, the table's length becomes 72 inches. The user then has ample space for cutting fabric. When ready to sew, she opens the cabinet door, removes the machine cover plate in the top and raises the machine to the desired position. The Tip-Matik lift inside the cabinet can position the sewing machine at three levels: storage, flatbed and freearm. The machines's foot controls are placed inside the cabinet. No machine or chair is shipped with the table.

The 500 "Deluxe" Series - Cut, Sew 'n Serge Table has the same dimensions as the regular 500 Series. In all other respects it is the same as the regular 500 Series except that the cabinet has two cutouts: one for a sewing machine and another for a serging one. The operator moves from one side of the table to the other to change machines.

The applicable subheading for the Cutting Table will be 9403.70.8010, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for: Furniture of plastics: Other, household. The rate of duty will be 2.4 percent ad valorem.

The applicable subheading for the 500 Series - Cut 'n Sew Table and the 500 "Deluxe" Series - Cut, Sew 'n Serge Table will be 8452.40.0000 (HTS), which provides for: Furniture, bases and covers for sewing machines, and parts thereof. The rate of duty be 2.5 percent ad valorem.

Goods classifiable under subheadings 9403.70.8010 and 8452.40.0000 (HTS), 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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