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NY K81555

December 29, 2003
CLA-2-44:RR:NC:2:230 K81555


TARIFF NO.: 4421.90.9740; 4410.39.0020; 9403.60.8080; 9403.90.5000

Mr. Kevin Sheahan
Mirus Products, Inc.
4190 Danceglen Drive
Colorado Springs, CO 80906

RE: The tariff classification of a workbench and workbench components from China

Dear Mr. Sheahan:

In your letter dated November 23, 2003 you requested a tariff classification ruling.

The ruling was requested on a workbench and on workbench components. A photograph of a workbench with its parts labeled and a description were submitted.

The workbench consists of a wooden top and wooden shelves, a steel frame and plastic drawers and bins. You propose to import the workbench in an unassembled state packed together as a workbench kit. The kit will contain all of the components necessary to put together one complete workbench.

In addition, you also propose to import workbench components to be sold separately. The wooden top is a rectangular panel measuring 1.75” thick by 27-1/2” wide by either 28” long or 56” long. It is constructed of edge-glued and face-glued rubberwood lumber strips. The edges and ends of the panels are square and unworked. The surfaces may be sanded and varnished or unfinished.

The shelves are rectangular boards measuring 0.35” thick by 27-1/2” wide by 56” long. They consist of wood particle board and are not varnished or otherwise finished. The edges and ends are square and unworked.

The plastic drawers and bins are plastic injection molded parts designed to fit with the steel frame. The drawers are large single containers that slide out. The bins are stationary units consisting of five small containers in a row.

The steel members are stated to be roll formed to the desired cross section with punched holes. The steel is 14 gauge thick and painted black.

The applicable subheading for the unassembled workbench packed together as a kit will be 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden furniture. The rate of duty will be free.

The applicable subheading for the wooden top will be 4421.90.9740, HTSUSA, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the shelves will be 4410.39.0020, HTSUSA, which provides for other particle board of wood. The rate of duty will be free.

The applicable subheading for the plastic drawers and bins will be 9403.90.5000, HTSUSA, which provides for parts of furniture, of rubber or plastics, other. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the steel members. Your request for a classification ruling for this component should include a close-up picture showing the steel members in detail. In addition, please give the dimensions that the steel members will be imported in. When this information is available, you may wish to consider resubmission of your request for a ruling for the steel members.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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