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March 5, 1999

CLA-2-94:RR:NC:SP:233 D88362

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.10.0040; 9403.30.8000; 9403.90.7000; 9403.90.8040

Mr. Thomas E. Johnson
Baker & McKenzie
One Prudential Plaza
130 East Randolph Drive
Chicago, IL 60601

RE: The tariff classification of office furniture and parts of office furniture from Canada.

Dear Mr. Johnson:

In your letter dated February 19, 1999, on behalf of Steelcase Inc., you requested a tariff classification ruling.

The merchandise to be imported consists of “Workstations” and “Trim Units.” Each Workstation represents a complete, finished office furniture unit. Each Workstation is a movable, modular unit that is designed for use as office furniture. Although imported unassembled, each unit merely requires assembly by such means as screws, nuts, and bolts, and does not require any further working operation for completion into finished furniture. Trim Units are modular components of Workstations. Trim Units of various types, such as file drawers, work surfaces, partition panels, and shelving, may be combined to create integrated office Workstations in a number of different configurations. Although the majority of Workstation orders containing Trim Units that are placed by Steelcase customers are for complete Workstations, customers also may order individual Trim Units to replace components of existing Workstations. In some cases, Trim Units for a particular Workstation may be divided into two or more shipments and processed as separate Customs entries. This is referred to as a “split shipment.”

The applicable subheading for the Trim Units composing complete Workstations, if made of metal, will be 9403.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: metal furniture of a kind used in offices, other. The rate of duty will be free. If made of wood, the applicable subheading for the Trim Units composing complete Workstations will be 9403.30.8000, HTS, which provides for other furniture and parts thereof: wooden furniture of a kind used in offices: other. The rate of duty will be free.

The applicable subheading for the Trim Units imported as parts, if made of wood, will be 9403.90.7000, HTS, which provides for other furniture and parts thereof: parts: other: of wood. The rate of duty will be free. If made of metal, the applicable subheading for the Trim Units imported as parts will be 9403.90.8040, HTS, which provides for other furniture and parts thereof: parts: other: other, of metal. The rate of duty will be free.

The classification for the complete Workstation orders that are split into two or more shipments will be evaluated on a case-by-case basis. If the split shipment consists of an incomplete or unfinished Workstation, it will be classified as if complete or finished. If it is only a part of the Workstation, it will be classified as a part based on the component material (essential character).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski

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