CLA-2-94:OT:RR:NC:N2:230
Ms. Silke Rees
Custom Compliance Specialist II
Waterloo Industries, Inc.
137 W. Forest Hill Avenue
Oak Creek, WI 53154
RE: The tariff classification of workbench tops from China, Vietnam and Mexico.
Dear Ms. Rees:
In your letter dated October 5, 2009, you requested a tariff classification ruling on four workbench tops. Samples were not submitted; however, various documents and pictures were enclosed.
Item number 106102 (Spec # 1496) is described as a Medium Density Fiberboard (MDF) workbench top. Information provided indicates that the workbench top is manufactured and bought in the United States. Thus, we will not address the classification of this product.
Item number 106117 (Spec # 14960) is described as a Bamboo workbench top. A “Raycon” finish with a surface gloss of 60-70%” is applied to the top. The dimensions are 72 inches in length by 24 inches in width by 1.5 inches in thickness. According to the Company, the workbench top is interchangeable with different styles of workbenches, with or without drawers or cabinets. Information provided indicates that the country of origin is China.
The bamboo workbench top is a laminated product. It is composed of five layers of bamboo as follows:
Face side – two plies of horizontal glued bamboo strips.
A core of vertical glued bamboo strips.
Back side – two plies of horizontal glued bamboo strips.
The grains of all the plies run at right angle to each other.
Item number 106119 (Spec # 14961) is described as a Butcher Block Para (rubber) wood workbench top. A “Raycon” finish with a surface gloss of 60-70%” is applied to the top. The dimensions are 72 inches in length by 24 inches in width by 1.5 inches in thickness. According to the Company, the workbench top is interchangeable with different styles of workbenches, with or without drawers or cabinets. Information provided indicates that the country of origin is Vietnam.
The butcher block top is made of edge and end-glued lumber strips. According to the submitted information, we assume that each strip is over 6 mm thick. The edges are open, but the front edge has been surfaced with a “Raycon” finish.
Item number 106121 (Spec # 14962) is described as a Stainless Steel workbench top. An eighteen gauge stainless steel top is bonded to a core of Medium Density Fiberboard (MDF) – the stainless steel covers the top and four sides, while the bottom is of exposed fiberboard. The dimensions are 72 inches in length by 24 inches in width by 1.5 inches in thickness. According to the Company, the workbench top is interchangeable with different styles of workbenches, with or without drawers or cabinets. Information provided indicates that the country of origin is Mexico.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
Item number 106117 (Spec # 14960), bamboo workbench top, is a laminated product that meets the terms of heading 4412, HTSUS, which provides for plywood, veneered panels, and similar laminated wood. Additionally, it meets the description of the term “plywood” as is commonly and commercially known and as described in the ENs of heading 44.12, HTS.
The applicable subheading for the bamboo workbench top will be 4412.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plywood, veneered panels, and similar laminated wood: of bamboo: plywood. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the butcher block Para (rubber) wood workbench top, with open edges, will be 4421.90.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: other: other: edge-glued lumber. The rate of duty will be free.
The applicable subheading for the stainless steel workbench top, covered on the top and four sides in steel, will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other; Other; Of metal.” 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division