CLA-2-94:OT:RR:NC:N4:433
M. Jason Cunningham, Esq.
Sonnenberg & Cunningham, LTD
780 Fifth Avenue South
Naples, FL 34103
RE: The tariff classification of a machined {end panel} for a wooden kitchen cabinet base unit from China.
Dear Mr. Cunningham:
In your letter dated December 1, 2012, on behalf of Masco Cabinetry, LLC, you requested a tariff classification ruling. Descriptive literature and photos were provided.
The merchandise is described as a machined end panel for a wooden kitchen cabinet base unit. The end panel is made from plywood, and measures 34 ½ inches high by 23 3/8 inches wide by ½ of an inch thick. The end panel has been cut to size, drilled, grooved, and notched in one corner with a toe-kick measuring 4 ½ inches high by 2 ½ inches wide. This end panel also has two parallel vertical rows of uniformly drilled holes to allow for the placement of shelving pegs, along with dado groves at the top, bottom, back and around the toe-kick cutout.
Consistent with New York ruling NY I85993 dated September 27, 2002, the merchandise concerned has been worked beyond the provision of heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS). The attributes of the end panel coupled with the forming of the toe-kick, has identified the panel as a part of furniture classified in heading 9403 of the HTSUS.
The applicable subheading for the end panel, will be 9403.90.7080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood: 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division