CLA-2-94:RR:NC:SP:233

Mr. Fidel Cruz
Uninations
67 Walnut Ave., Suite 301
Clark, New Jersey 07066

RE: The tariff classification of workbenches from Sweden.

Dear Mr. Cruz:

In your letter dated March 13, 2007, on behalf of Sjoberg Industrier AB Broderna, you requested a tariff classification ruling.

You have submitted literature depicting various workbenches called The New Generation. They are all made of wood, stand on the floor, have different drawer configurations and are equipped with either a left or right side vise.

The applicable subheading for the workbenches will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture, Other, Other”. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division