CLA-2-73:S:N:N1:113 866269
Ms. Michele I. Smith
Sears, Roebuck and Co.
Department 733IMP
BSC 23-11
Sears Tower
Chicago, IL 60784
RE: The tariff classification of portable workbench/vise from
Taiwan
Dear Ms. Smith:
In your letter dated July 31, 1991, you requested a tariff
classification ruling.
The merchandise is a folding work table with steel legs and
frame. The top consists of two longitudinal pieces with
indentations and a mounted vise. In a telephone call on
September 4th you revealed that the top and the vise is made of
plastic. The item is of a type designed to be used principally
in the home by home handymen and not designed to withstand the
abuse of professional use.
The applicable subheading for the workbench will be
7323.99.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for table, kitchen and other household
articles. The rate of duty will be 3.4% ad valorem.
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