CLA-2-83:S:N:N1:113 853196

Ms. Alison Lawton
ExecRak Inc.
115 Gun Avenue
Pointe Claire, Quebec
H9R 3X2L

RE: The tariff classification of a keyboard keeper from Canada.

Dear Ms. Lawton:

In your letter dated May 30, 1990 you requested a tariff classification ruling. The keyboard keeper is a steel tray with rubber surface protectors which is attached to desks, tables or shelves and supports a computer keyboard.

The applicable subheading for the keyboard keeper will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for office and desk equipment. The rate of duty will be 5.7 percent ad valorem.

Goods classifiable under subheading 8304.00.0000,HTS, which have originated in the territory of Canada, will be entitled to a 4.5 percent 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