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NY 866269



SEPTEMBER 09, 1991

CLA-2-73:S:N:N1:113 866269

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9000

Ms. Michele I. Smith
Sears, Roebuck and Co.
Department 733IMP
BSC 23-11
Sears Tower
Chicago, IL 60784

RE: The tariff classification of portable workbench/vise from Taiwan

Dear Ms. Smith:

In your letter dated July 31, 1991, you requested a tariff classification ruling.

The merchandise is a folding work table with steel legs and frame. The top consists of two longitudinal pieces with indentations and a mounted vise. In a telephone call on September 4th you revealed that the top and the vise is made of plastic. The item is of a type designed to be used principally in the home by home handymen and not designed to withstand the abuse of professional use.

The applicable subheading for the workbench will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles. The rate of duty will be 3.4% ad valorem.

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

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