The tariff classification of sewing and craft furniture from Canada

NY R01008 November 5, 2004 CLA-2-84:RR:NC:1:104 R01008 CATEGORY: Classification TARIFF NO.: 8452.40.0000; 9403.70.8010 Ms. Lauri Kulervo Saarinen Haka Sewing Furniture Box 138 76 Ontario Street Burk’s Falls Ontario, P0A 1C0 Canada RE: The tariff classification of sewing and craft furniture from Canada Dear Ms. Saarinen: In your letter dated October 27, 2004 you requested a tariff classification ruling. Your request for classification covers five pieces of sewing and craft furniture used by home sewers. None of pieces are imported with a sewing or serging machine. All the pieces are on casters. The pieces are as follows: (1) The Series 600 Modular Storage Bench is designed to be used with Haka Sewing Furniture instead of a chair. It features a lift-up seat with piano hinge and large storage capacity for fabric and sewing notions. The bench is available in two sizes: low (16 inches x 16 inches x 16 ¾ inches high) and high (16 inches x 16 inches x 23 inches high). The module is composed of melamine (99%), metal (.5%) and plastic (.5%). (2) The Series 800 Side-by-Side Sew & Serge Module features two Tip-Matik lifts inside the cabinet which can position the sewing machine and the serging machine on three levels: storage, flatbed and freearm. The module also features two tip-out drawers for storage of scissors and other sewing notions. The piece measures 22 inches x 47 inches with a height choice from 28 inches to 30 inches. The module is composed of melamine (85%), metal (14%) and plastic (1%). (3) The Series 900 Sew & Store Module has a Tip-Matik lift inside the cabinet which can position a machine on three levels: storage, flatbed and freearm. The cutout hole which accommodates a sewing machine is revealed when the lower door is opened, one hinged top support lifted up, the other hinged top support swung out from the side of the cabinet and the hinged top leaf opened to rest on the top supports. The module features one tip-out drawer and four smooth-sliding drawers for the storage of sundry sewing notions. When the top leaf is closed, the module measures 22 inches x 39.5 inches. When top leaf is open, the module measures 22 inches x 63 inches. Height choice is from 28 inches to 30 inches. The module is composed of melamine (85%), metal (13%) and plastic (2%). (4) The Series 1100 Quilt & Sew Module features a cutout hole to accommodate a sewing machine. When the machine is not in use, a cover plate fills the hole. The Tip-Matik lift inside the cabinet can position a machine on three levels: storage, flatbed and freearm. Other features include a back drop-leaf, a tip-out drawer and four smooth-sliding drawers. The open leaf and the left-hand side placement of the drawers provide additional working space for quilting projects. With the back leaf closed, the module is 22 inches x 43 inches x 34 inches high. With the back leaf open, the module measures 36 inches x 43 inches x 34 inches high. The module is composed of melamine (85%), metal (13%) and plastic (2%). (5) The Series 1500 Side-by-Side Cut, Sew & Serge Table easily converts from sewing/serging to cutting by pushing the machines down to the storage position and placing the included cover plates in the table’s cutouts to create a large work surface. Two Tip-Matik lifts can position the sewing machine and the serging machine at three levels: storage, flatbed and freearm. The machines’ foot controls are placed inside the cabinet. The piece also features one tip-out drawer. In its closed position, the table measures 48 inches x 23 inches and is available in two heights, 34 inches and 36 inches. The module is composed of melamine (81%), metal (17%) and plastic (2%). The applicable subheading for the Series 800 Side-by-Side Sew & Serge Module, Series 900 Sew & Store Module, Series 1100 Quilt & Sew Module and Series 1500 Side-by-Side Cut, Sew & Serge Table will be 8452.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles; parts thereof: Furniture, bases and covers for sewing machines, and parts thereof. The general rate of duty will be 2.5 percent ad valorem. The applicable subheading for the Series 600 Modular Storage Bench will be 9403.70.8010, HTS, which provides for Other furniture and parts thereof: Furniture of plastics: Other, Household. The rate of duty will be free. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division