NY 0862898 - The tariff classification of a wooden box, a lap desk, a guitar stand and a game from Canada - United States International Trade Commision Rulings

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NY 862898

May 09, 1991

CLA-2-44:S:N:N1:230 862898

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4000; 9403.60.8080; 9504.90.6000

Mr. Reginald Williams
A. N. Deringer, Inc.
P. O. Box 337
Houlton, ME 04730-0337

RE: The tariff classification of a wooden box, a lap desk, a guitar stand and a game from Canada

Dear Mr. Williams:

In your letter dated April 25, 1991, you requested a tariff classification ruling on behalf of the exporter, Spectrum Woodworks of Fredericton, New Brunswick.

The ruling was requested on several articles; namely, a small wooden box, a lap desk, a guitar stand and a wooden board game. Photographs were submitted.

The small box measures 5-1/2 inches wide by 9-1/2 inches long by 2-1/2 inches high. It is made of walnut or maple wood. It appears to have a hinged lid and it is not lined or covered.

The lap desk is a portable storage box with a writing surface. It has the appearance of a small desk without legs. It measures approximately 12 inches wide by 18 inches long by 4 inches high and is made of solid cherry, butternut or walnut wood. It has a hinged lid which opens up to a divided storage space and which functions as a writing surface.

The guitar stand is a portable stand on which guitars can be rested. It measures 3 inches wide by 16 inches long by 30 inches high and can be folded. It is made of cherry, ash or walnut wood and it has leather straps.

The "Tides" game is a game of skill originally from Africa. It consists of a folding wooden board with a leather hinge and tie strap and polished beach stones. Playing instructions are included.

The applicable subheading for the small wooden box and the lap desk will be 4420.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics. The rate of duty will be 6.7 percent ad valorem.

The applicable subheading for the guitar stand will be 9403.60.8080, HTS, which provides for other wooden furniture. The rate of duty will be 2-1/2 percent ad valorem.

The applicable subheading for the "Tides" game will be 9504.90.6000, HTS, which provides for chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design. The rate of duty will be 4.64 percent ad valorem.

Goods classifiable under subheading 4420.90.4000, HTS, which have originated in the territory of Canada, will be entitled to a 4.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Canadian goods classifiable under subheading 9403.60.8080, HTS, will be entitled to a 1 percent rate of duty under the FTA; and Canadian goods classifiable under subheading 9504.90.6000, HTS, will be entitled to a 3.2 percent rate of duty under the FTA.

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

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