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NY E84622

July 23, 1999



TARIFF NO.: 9403.20.0030, 9403.90.7000, 9403.90.8040

Michael G. Hodes
Attorney at Law
Hodes, Keating & Pilon
23 North Dearborn Street, Suite 2204
Chicago, IL 60602-3109

RE: The tariff classification of metal framing tables and parts of framing tables the United Kingdom.

Dear Mr. Hodes:

In your letter dated June 8, 1999, on behalf of Crescent Cardboard Company, L.L.C., you requested a tariff classification ruling.

The furniture item is a fully modular storage/work station that allows an individual to customize their own work area. Descriptive literature accompanied your letter and the furniture item is referred to as the Framer’s Friend, used in the photo or art matting industry. The main unit of this workstation consists of a metal Table Mate Storage Cube (FR/TM). Beneath 44” of worktop space, there is a 24-slot vertical storage area that holds up to 600 matboard sheets. The floor standing cube measures 44” wide x 41 ½” deep x 35” high. The five other furniture items are parts specially designed and dedicated to use with the Framer’s Friend workstation. These parts include the Shelf Mate II, Tool and Tape Mate, Roll Rack, Tilt-Top and Split-Top.

The Shelf Mate is a metal work surface attachment that attaches to the Table Mate and allows for a larger work surface area. The Tool and Tape Mate acts as a caddy to hold the framer’s tools and is made of an epoxy-coated heavy gauge metal. This attaches to the Table Mate unit by means of a 360 degree swing arm. The Roll Rack is a metal shaft that can hold a 40” roll of Kraft paper and has a ripper bar for tearing paper. The Roll Rack attaches to the back of the Table Mate and hangs over the workstation. The Split-Top is a two-piece ¾” wooden unit that is drilled to fit together with dowel pegs. The unit can be used flat over the Table Mate storage cube to convert the storage cubes into a workstation. The metal Tilt-Top allows the Table Mate cube to have a sloping-top, similar to a stand-up drawing board. These furniture parts are specially designed to be used in the construction of an individualized workstation. These parts are imported and either sold separately from the Table Mate or combined and sold with a Table Mate, depending on the needs of the customer.

The applicable subheading for the Table Mate Storage Cube will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other metal furniture; other. The duty rate will be free. The applicable subheading for the Shelf Mate II, Tool and Tape Mate, Roll Rack, and Tilt-Top will be 9403.90.8040, HTSUS, which provides for parts of furniture; other; of metal. The duty rate will be free. The applicable subheading for the Split-Top will be 9403.90.7000, HTSUS, which provides for parts of furniture; other; of wood. The duty rate will be free. 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John M. Regan
Service Port Director

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