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NY 812539




August 7, 1995

CLA-2-94:S:N:N7:233 812539

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.40.0000

Ms. Connie DeFino
Afffiliated Customs Brokers Limited
5121 Sackville Street
Suite 403
Halifax, Nova Scotia B3J 1K1

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of futon frames from Canada; Article 509

Dear Ms. DeFino:

In your letter dated July 4, 1995, on behalf of Rockwood Designs, 40 Millwick Dr., Unit 8B, Weston, Ontario, M9L,1Y3, you requested a ruling on the status of futon frames from Canada under the NAFTA.

The submitted illustrative material depicts the furniture item as a futon frame. It is made of wood and designed to sit on the floor. It will imported without the cushion.

The applicable tariff provision for the futon frame will be 9401.40.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Seats other than garden seats or camping equipment, convertible into beds. The general rate of duty will be 2.6 percent ad valorem.

Each of the non-originating materials used to make the futon frames has satisfied the changes in the tariff classification required under HTSUSA General Note 12(t)/94.4. The futon frames will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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