CLA-2-44:S:N:N1:230 867075
Ms. Loraine K. Feith
New Zealand Trade Development Board
New Zealand Embassy
37 Observatory Circle NW
Washington, D.C. 20008
RE: The tariff classification of vinyl wrapped drawer sides from
New Zealand
Dear Ms. Feith:
In your letter dated September 6, 1991, you requested a
tariff classification ruling. The request was made on behalf of
Fletcher Wood Panels Limited, Furnco Furniture and Joinery Panels
Division, of Auckland, New Zealand.
The ruling was requested on two drawer side products. One
is a V-fold drawer side and the other is a blank drawer side.
The blank drawer side consists of a medium density wood particle
board measuring 1/2 inch thick and 8 feet long and various
widths. It is profiled with a hardware groove continuously on
one surface. It is covered on all sides and edges with vinyl.
The V-fold drawer side is a profiled vinyl covered wood particle
board of specific sizes that is V-grooved across the board to
fold into three or four sides of a drawer.
The applicable subheading for the blank vinyl wrapped drawer
side will be 4421.90.9040, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for other articles of wood.
The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the V-fold drawer sides will
be 9403.90.7000, HTSUS, which provides for other wooden parts of
furniture. The rate of duty will be 5.3 percent ad valorem.
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