The tariff classification of a compact portable craftsman'sworkbench from Canada.

NY 859761 FEB 01 1991 CLA-2-94:S:N:N1:233 859761 CATEGORY: Classification TARIFF NO.: 9403.60.80807 Mr. Richard Godava 157 S. Stratford Rd. Winston-Salem, N.C. 27104 RE: The tariff classification of a compact portable craftsman's workbench from Canada. Dear Mr. Godava: In your letter dated January 9, 1991, you requested a tariff classification ruling. The furniture item is a compact portable craftsman's workbench which is seated on four casters. It is constructed of plywood and is comprised of four seperate units, two of which are identical. The first, unit "A", houses no equipment and has numerous drawers and cubby holes. The approximate measurements are 3.5 ft.H x 3 ft.L x 2 ft.W. The second and third, unit "B", (2 identical units of "B's"), houses no equipment and has numerous drawers. The upper "L" shape portion extends and collapses so that unit can be placed to fit into the leg space of unit "A" when not in use. The approximate dimensions (each) when collapsed are 1.75 ft.H x 1.80 ft.W x 1 ft.D. The last, unit "C", has drawers and doors for storage space which houses two ultrasonic cleaners that are made in the United States. It measures approximately 3.5 ft.H x 2 ft.W 1.5 ft.D. No seperate tools are included and it is used in crafts studios and schools. The workbench is designed for placing on the floor or ground. The applicable subheading for the plywood compact portable craftsman's workbench will be 9403.60.80807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture. The duty rate will be 2.5 percent ad valorem. Goods classifiable under subheading 9403.60.80807, HTSUS, which have originated in the territory of Canada, will be entitled to a reduced duty rate of 1 percent ad valorem 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