CLA-2-44:S:N:N1:230 862898
Mr. Reginald Williams
A. N. Deringer, Inc.
P. O. Box 337
Houlton, ME 04730-0337
RE: The tariff classification of a wooden box, a lap desk, a
guitar stand and a game from Canada
Dear Mr. Williams:
In your letter dated April 25, 1991, you requested a tariff
classification ruling on behalf of the exporter, Spectrum
Woodworks of Fredericton, New Brunswick.
The ruling was requested on several articles; namely, a
small wooden box, a lap desk, a guitar stand and a wooden board
game. Photographs were submitted.
The small box measures 5-1/2 inches wide by 9-1/2 inches
long by 2-1/2 inches high. It is made of walnut or maple wood.
It appears to have a hinged lid and it is not lined or covered.
The lap desk is a portable storage box with a writing
surface. It has the appearance of a small desk without legs. It
measures approximately 12 inches wide by 18 inches long by 4
inches high and is made of solid cherry, butternut or walnut
wood. It has a hinged lid which opens up to a divided storage
space and which functions as a writing surface.
The guitar stand is a portable stand on which guitars can be
rested. It measures 3 inches wide by 16 inches long by 30 inches
high and can be folded. It is made of cherry, ash or walnut wood
and it has leather straps.
The "Tides" game is a game of skill originally from Africa.
It consists of a folding wooden board with a leather hinge and
tie strap and polished beach stones. Playing instructions are
included.
The applicable subheading for the small wooden box and the
lap desk will be 4420.90.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for jewelry boxes, silverware
chests, cigar and cigarette boxes, microscope cases, tool or
utensil cases and similar boxes, cases and chests, all the
foregoing of wood; other, not lined with textile fabrics. The
rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the guitar stand will be
9403.60.8080, HTS, which provides for other wooden furniture.
The rate of duty will be 2-1/2 percent ad valorem.
The applicable subheading for the "Tides" game will be
9504.90.6000, HTS, which provides for chess, checkers, parchisi,
backgammon, darts and other games played on boards of a special
design. The rate of duty will be 4.64 percent ad valorem.
Goods classifiable under subheading 4420.90.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
4.6 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations. Canadian goods classifiable under subheading
9403.60.8080, HTS, will be entitled to a 1 percent rate of duty
under the FTA; and Canadian goods classifiable under subheading
9504.90.6000, HTS, will be entitled to a 3.2 percent rate of duty
under the FTA.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport