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NY 804519



December 08, 1994

CLA-2-94:S:N:N8:233 804519

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.30.8000

Mr. Thomas E. Johnson
Baker & McKenzie
Attorneys At Law
130 East Randolph Drive
Chicago, Illinois 60601

RE: The tariff classification of desks and returns from Canada.

Dear Mr. Johnson:

In your letter dated November 18, 1994, on behalf of Steelcase, Grand Rapids, MI., you requested a tariff classification ruling.

The furniture items consist of two articles, desks and returns. The desks are the primary building blocks of Elipse workspaces and composed of a wooden top with metal legs. The dimensions of the desks are Depth: 24 inches, 30 inches, or 36 inches; Width: 30 inches, 36 inches, 42 inches, 48 inches, 54 inches, 60 inches, or 72 inches. Height: 28-1/2 inches. The second articles are the returns which are one of the ways to extend the desk's worksurface. The dimensions of the returns are Depth: 24 inches. Width: 30 inches, 36 inches, 42 inches, 48 inches, or 60 inches. Height: 26-1/4 inches or 28-1/2 inches. Their principal use is as wooden furniture of a kind used in offices.

If the returns are imported separately, they will be classified according to their component material breakdown by weight and value. If the returns are imported with the desks, packaged in the same carton and are put up together for retail sale, they will be considered a set. From the data contained in your letter, the value of the wood is approximately 90 percent of the total value of the product. The wood also constitutes the majority of the product by weight.

The applicable subheading for the desks and the returns if imported with the desk will be 9403.30.8000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Wooden furniture of a kind used in offices: Other. The general rate of duty will be 2.5 percent ad valorem. If imported sepapately the applicable subheading for the returns will be 9403.90.7000, HTSUSA, which provides for: Other furniture and parts thereof: Parts: Other: Of wood. The general rate of duty will be 5.3 percent 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 filled 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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