CLA-2-94:S:N:N8:233 888831
Mr. Alan Stewart, President
Chrysalis
4566 Victoria Avenue
Niagara Falls, ON L2E 4B6
Canada
RE: The tariff classification of pedestals from Canada.
Dear Mr. Stewart:
In your letter dated July 23, 1993, you requested a tariff
classification ruling.
The furniture item is a display pedestal stand composed of
three pieces that are shaped, assembled and painted. Sizes, shapes
and painted finishes vary but all are made of the same materials
and manufactured in the same manner. The center tube is made from
200 pound test corrugated cardboard and weighs one pound. The
materials tops and bottoms (identical) are made from MDF (medium
density fibre) board, weighing 3-1/2 pounds each. The principal
use is as a retail product display prop. The merchandise will be
produced entirely in Canada and will be shipped directly to a
wholesaler or retailer within the continental United States. The
pedestal is designed to stand on the floor or ground.
The photograph that you submitted is retained by this office.
The applicable subheading for the
pedestals will be 9403.80.6080, Harmonized Tariff Schedule of the
United States, HTSUSA, which provides for: Furniture of other
materials, including cane, osier, bamboo or similar materials:
Other, other. The rate of duty will 4 percent ad valorem.
Goods classifiable under subheading 9403.80.6080, HTSUSA,
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, CFTA, 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