CLA-2-94:RR:NC:SP:233 E85049
Mr. Stephen J. Pepi
Great Lakes Customs Brokerage, Inc.
85 River Rock Drive, Suite 202
Buffalo, NY 14207
RE: The tariff classification of unassembled office furniture workstations from Canada.
Dear Mr. Pepi:
In your letter dated July 16, 1999, on behalf of Global Contract Inc., you requested a tariff classification ruling.
The merchandise to be imported consists of unassembled office furniture workstations. The workstations are shipped from Canada to the United States unassembled. They consist of legs, bases, tops, acoustic panels, and wiring and task lights. Based on clients’ specific needs, the workstations could have variations of each of the products. When the order is shipped it is to be assembled into a complete workstation.
The applicable subheading for the unassembled office furniture workstations, if made of metal, will be 9403.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: metal furniture of a kind used in offices, other. The rate of duty will be free.
The applicable subheading for the unassembled office furniture workstations, if made of wood, will be 9403.30.8000, HTS, which provides for other furniture and parts thereof: wooden furniture of a kind used in offices: other. The rate of duty will be free.
The classification of complete workstations that are split into two or more shipments will be evaluated on a case-by-case basis. If the split shipment consists of a incomplete or unfinished workstation, it will be classified as if complete or finished. If it is only part of a workstation, it will be classified as a part based on the component material (essential character).
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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division