The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a wooden "bed table" from Canada; Article 509

NY E83933 July 16, 1999 CLA-2-44:RR:NC:SP:230 E83933 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Douglas Martell Laidback We R Inc. PO Box 271 151 Lochside Rd. Arichat, N.S. B0E 1A0 CANADA RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a wooden “bed table” from Canada; Article 509 Dear Mr. Martell: In your letter dated June 18, 1999, you requested a ruling on the status of a wooden “bed table” from Canada under the NAFTA. A sample identified as a “Laptop Laidback” was submitted and is being returned to you. You describe it as a wooden table designed to support a laptop computer, book or magazine at an angle while it straddles a user lying in bed or sitting on a sofa or chair. It consists of a 10” x 16” sheet of melamine-coated particle board fitted with a wooden ledge and jointed wooden legs intended to rest on the surface of the bed or seat. Although it evidently will be marketed to appeal to users of laptop computers, this product is nevertheless suitable for holding a variety of items in a convenient position. A brochure accompanying your inquiry notes that the article “doubles as a bed reading table.” You state that “all components of this table are manufactured within Canada or the United States, and the table itself is manufactured in Canada.” The applicable tariff provision for the “Laptop Laidback” will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The general rate of duty will be 3.2%.  The “Laptop Laidback,” being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division