NY 866301: The tariff classification of leg plate assemblies fromCanada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 866301
                                   AUG 26 1991



CLA-2-83:S:N:N1:113 866301  

CATEGORY:  Classification

TARIFF NO.: 8302.42.3000  

Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, WA 98230

RE:  The tariff classification of leg plate assemblies from
Canada

Dear Mr. Vander Yacht:

     In your letter dated August 9, 1991, on behalf of B.W.
Creative Wood Industries, Ltd., you requested a tariff
classification ruling.         
     
     The merchandise is a leg plate designed to be mounted to the
underside of a table or similar piece of furniture to hold a
screw-in leg.  The plate is in a sealed, plastic bag which also
contains mounting screws.

     The applicable subheading for the leg plate assemblies will
be 8302.42.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for base metal mountings, fittings, and
similar articles, suitable for furniture, of iron or steel.  The
rate of duty will be 5.7% ad valorem.   
     Goods classifiable under subheading 8302.42.3000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.9% ad valorem   percent rate of duty under the United States-
Canada Free Trade Agreement (FTA) 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
                                   New York Seaport