MARCH 10 1993
Ms. Dody Trombley
F. W. Myers & Co., Inc.
33 West Service Road
P. O. Box 188
Champlain, New York 12919
RE: The tariff classification of kitchen cabinets from China.
Dear Ms. Trombley:
In your letter dated February 1, 1993, on behalf of Triangle
Furniture Systems Inc., Vaudreuil, Quebec, Canada J7V 5V5, you
requested a tariff classification ruling.
The furniture items consist of custom made kitchen cabinets
in various sizes, including Group 5000, System 5160. The
cabinets are constructed of presswood and plastic laminate
(Nevamar). The sinks and the counter top are made of a solid
surface (Corian). When the cabinets are assembled they are
designed to be placed on the floor or ground. The above items
are put up together for retail sale and by assembly they become a
complete set. The custom kitchen cabinets with parts are sold as
a set. The presswood component imparts the essential character
of the cabinets.
The applicable subheading for the custom made kitchen
cabinets will be 9403.40,9060, Harmonized Tariff Schedule of the
United States, HTSUS, which provides for other furniture and
parts thereof, wooden furniture of a kind used in the kitchen,
other, cabinets designed for permanent installation. The duty
rate will be 2.5 percent cent ad valorem.
Goods classifiable under subheading 9403.40.9060, HTSUS,
which have originated in the territory of Canada, will be
entitled to a free rate of duty under the United States-Canada
Free Trade Agreement (CFTA) upon compliance with all applicable
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
Jean F. Maguire
New York Seaport