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NY 881843




JANUARY 15 1993

CLA-2-94:S:N:N8:233 881843

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.70.8030

Mr. Ed. Baker
A. N. Deringer, Inc.
U. S. Customs Brokers
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of "The Original Balcony Table" from Canada.

Dear Mr. Baker:

In your letter dated January 7, 1993, on behalf of Sombec International, Inc., Plattsburgh, New York 12901, you requested a tariff classification ruling.

The furniture item is known in the trade as "The Original Balcony Table". It is attached to a balcony and consists of a top and one leg. It is manufactured in white resin, an element- resistant material that offers high style for outdoor living. The leg features a patented height adjustment which allows the table to be leveled should the balcony floor be uneven. This space-saver table is easily installed to most balcony railings. It conveniently folds down and remains in place ready for use. The table is also a handy accessory for patio desks, backyards, mobile homes and boats. The dimensions are 27" length x 24" width.

The applicable subheading for "The Original Balcony Table" will be 9403.70.8030, Harmonized Tariff Schedule of the United States, HTSUS, which provides for furniture of plastic, other, other. The duty rate will be 2.4 percent ad valorem.

Goods classifiable under subheading 9403.70.8030, HTSUS, which have originated in the territory of Canada, will be entitled to a free rate of duty 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

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