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NY 890864

October 8, 1993

CLA-2-84:S:N:N:1:105 890864


TARIFF NO.: 8452.40.0000; 9403.70.8010

Mr. Lauri Saarinen
Haka Sewing Furniture
#3-1053 Barton Street East
Stoney Creek, Ontario, 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.

You request the classification of the following three pieces of furniture used by home sewers, illustrations of which you submitted: the 100 Series - Sewing Module, the 200 Series - Serging Module, and th 300 Series - Storage Module.

The 100 Series - Sewing Module, when the lower door is opened and the hinged top support on the door's inside is lifted up and the hinged top leaf then opened to rest on this top support, the main top of the module with a cutout hole to accomodate a sewing machine is revealed. The Tip-Matik lift inside the cabinet can position the machine on three levels: storage, flatbed, and freearm. A tip-out drawer accomodates scissors and other sewing notions. The module is imported without any sewing machine.

The 200 Series - Serging Module, like the 100 Series, has a hinged top leaf that opens and is then supported by the opened lower door to provide a work area for the material or garment being serged. The main top thus uncovered likewise has a cutout for accomodating a serging machine. Its Tip-Matik lift positions the machine at the same three levels as the 100 Series machine does. Serging is a type of sewing that produces finished edges and decorative stitches. No serging machine is shipped with the module.

The 300 Series - Storage Module is a cabinet measuring approximately 21" x 16" x 28" with four smooth-sliding drawers for the storage of scissors,
thread and other sewing and serging notions. It is constructed of 94.5 percent melamine, 5 percent metal and 5 percent plastic.

The applicable subheading for the 100 and 200 Series Modules will be 8452.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for furniture, bases and covers for sewing machines, and parts thereof. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the 300 Series Module will be 9403.70.8010, HTS, which provides for furniture of plastics: other. The rate of duty will be 2.4 percent ad valorem.

Goods classifiable under subheadings 8452.40.0000 and 9403.70.8010, 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 (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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