The tariff classification of a "Slim Jim" Cutting Table, a Knitting Machine Table, a Free Arm Extension Table and a Quilter’s Aid Turntable from Canada.

NY R01007 November 5, 2004 CLA-2-94:RR:NC:SP:233 R01007 CATEGORY: Classification TARIFF NO.: 9403.70.8010; 8452.40.0000; 3924.90.5500 Ms. Lauri Saarinen Haka Sewing Furniture Box 138, 76 Ontario Street Burk’s Falls, Ontario, P0A 1C0 Canada RE: The tariff classification of a “Slim Jim” Cutting Table, a Knitting Machine Table, a Free Arm Extension Table and a Quilter’s Aid Turntable from Canada. Dear Ms. Saarinen: In your letter dated October 27, 2004, you requested a tariff classification ruling. The merchandise to be imported is as follows: Series 400 C “Slim Jim” Cutting Table is a third style of the 400 Series Cutting Table. It has two gate legs for each of its two drop leaves and has no drawers or shelves. The drop leaves have full-length piano hinges. In the opened position the item measures 45 inches x 60 inches. To open, the leaves are lifted and supported by the gate legs. In the closed position, the item measures 45 inches x 13 inches. The table is on casters and is used for laying out and cutting fabric. It is designed to be placed on the floor or ground. The components are 96% melamine, 2% metal and 2% plastic. Series 1300 Knitting Machine Table is a table that provides a sturdy base for attaching a knitting machine. A plastic grommet-lined hole in the back of the table top permits smooth yarn feed. The table is imported without a knitting machine. The item measures 16 inches x 46 inches x 28 inches high. The components are 99% melamine, .2% metal and .8% plastic. Series 1600 Free Arm Extension Table is a table with a customized cutout in one side designed to facilitate fitting around the free arm portion of the user’s sewing machine. The unit gives the user a larger working surface level with the sewing surface of the sewing machine. The threaded leg screws into a nut to adjust the height of the table. The table is imported without a sewing machine. The components are 96% melamine, 3.5% metal and .5% plastic. Series 1700 Quilter’s Aid Turntable is a revolving cutting surface designed for home sewers, particularly quilters. It consists of a melamine top cutting surface mounted on a metal turning mechanism which is in turn mounted on a melamine base. The turntable operates like a lazy Susan, making it easy to turn the fabric for cutting. The melamine turntable top is designed to be used as a surface for a grid cutting mat so the quilter can cut the fabric with a rotary cutter. The grid cutting mat and rotary cutter are not included with the turntable. You have submitted photographs of each item with your request. The applicable subheading for the Series 400 C “Slim Jim” Cutting Table and the Series 1300 Knitting Machine Table will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be free. The applicable subheading for the Series 1600 Free Arm Extension Table will be 8452.40.0000, HTS, which provides for “Furniture, bases and covers for sewing machines, and parts thereof.” The rate of duty will be 2.5% ad valorem. The applicable subheading for the Series 1700 Quilter’s Aid Turntable will be 3924.90.5500, HTS, which provides for “…other household articles… of plastics: Other: Other.” The rate of duty will be 3.4% ad valorem. 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, National Commodity Specialist Division