CLA-2-84:S:N:N:1:105 890864
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport