NY 882163
FEBRUARY 11 1993
CLA-2-94:S:N:N8:233 882163
Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, Texas 78246-0067
RE: The tariff classification of work benches from Malaysia.
Dear Mr. Kuehler:
In your letter dated January 22, 1993, on behalf of Builders
Square, San Antonio, TX., you requested a tariff classification
ruling.
The furniture items consist of three styles of work benches,
factory items #95, 02 and 03. Style number 95 is a Gardener's
Work Bench. It is imported without any cast metal vises and has
a built in shelf, drawer with roller glides and potting
attachment. Also included is a plastic removable soil tray. The
dimensions are approximately 19-3/4" x 55" work surface, 34"
working height. Style number 02 is a working bench and has a
drawer. Some of the features included are easy assembly, lower
shelf for tools, supplies and storage. Included is a waste
trough on top for easy disposal of trim or shavings. It has a
solid wood frame and legs and a solid laminated wood table top.
The dimensions are approximately 19-3/4" x 55" working surface,
34" height.
Style number 03 is a Master Work Bench. It has three
drawers and one door. The dimensions are approximately 55" l x
40" w x 86" h. Styles number 02 and 03 includes two quality
vises of cast metal on the front and side of the benches. The
above benches are all constructed of solid hardwood and are
imported unassembled with hardware. When assembled they are
designed to be placed on the floor or ground. The primary
function of the benches is to serve as pieces of furniture.
The applicable subheading for the working benches will be
9403.60.8080, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other wooden furniture, other, other.
The duty rate will be 2.5 percent ad valorem.
Articles classifiable under subheading 9403.60.8080, HTSUS,
which are products of Malaysia are entitled to duty free
treatment under the Generalized System of Preferences (GSP) 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