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NY N006280




February 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0015

Ms. Alexandra Latham
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027

RE: The tariff classification of the “E-Z Up Instant Workbench” from China.

Dear Ms. Latham:

In your letter dated February 2, 2007, you requested a tariff classification ruling.

Photographs and descriptive literature were provided with your letter. The E-Z Up Instant Workbench consists of steel legs and drawers, a plastic shelf and bench top and a wood pegboard. The bench measures 60.25 inches in width by 24.5 inches in depth by 60 inches in height, including the pegboard. It is designed to fold compactly. The breakdown provided with your letter states the bench is composed of 54 percent steel, 25 percent plastic and 7 percent wood.

You suggest classification in heading 7323, which provides for household articles of iron or steel. You cite NY 895283 of March 8, 1994. However, this ruling was revoked by HQ 961000 of August 18, 1999. In any event, the instant workbench differs from the workbench of the earlier rulings. The instant workbench is floor standing and is considered furniture of chapter 94. Legal Note 1(k) of Section XV precludes from Section XV articles of chapter 94. Since heading 7323 is within Section XV, the workbench is precluded from classification in heading 7323.

The applicable subheading for the workbench will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Other metal furniture, Household: Other." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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