CLA-2-94:OT:RR:NC:N4:433
Todd Kaylor
Tumac Lumber Co., Inc.
805 SW Broadway, Suite 1500
Portland, OR 97205-3325
RE: The tariff classification of birch plywood cabinet panels from China.
Dear Mr. Kaylor:
In your letter dated April 23, 2013, you requested a tariff classification ruling. Descriptive and illustrative literature was provided. As requested, the samples submitted will be returned to you.
Item 1 is described as a 9.5 MM Birch with a UV finish on 1 side – this item is cut to size and used for the backs of lower cabinets. The item is in the form of a panel. It has 2 corners specifically machined to insert into a dado in the cabinet. The cabinets have solid wood stiles and rails that are thicker than the attached plywood. The corner machining allows for the part to fit snugly into the dado creating a solid cabinet box. These parts may or may not also include drilling and /or dadoes; however, in all cases the corners will be machined such that the panel is no longer a rectangle.
Item 2 is described as a 12.7 MM panel with UV finish on 1 side – this item is cut to size and used for the floor and ceiling of lower (base) cabinets. It has 2 corners specifically machined to insert into a dado in the cabinet. The cabinets have solid wood stiles and rails that are thicker than the attached plywood. The corner machining allows for the part to fit snugly into the dado creating a solid cabinet box. These parts may or may not also include drilling and /or dadoes; however, in all cases the corners will be machined such that the panel is no longer a rectangle.
Item 3 is described as a 12.7 MM panel with UV finish on 2 sides – this item is cut to size and used for the floor and ceiling of upper wall cabinets. It has 2 corners specifically machined to insert into a dado in the cabinet. The cabinets have solid wood stiles and rails that are thicker than the attached plywood. The corner machining allows for the part to fit snugly into the dado creating a solid cabinet box. These parts may or may not also include drilling and /or dadoes; however, in all cases the corners will be machined such that the panel is no longer a rectangle.
Item 4 is described as an 18 MM panel with UV finish on 2 sides – this item is cut to size and used for adjustable and fixed shelving for both upper cabinets. It is edge-banded with a wood edge band that is glued and finished on the leading edge for decorative purposes. The edge band may be applied to both parallel edges as well. This panel upon processing retains its rectangular shape.
You state that the plywood panels have been cut to size and are further processed into ready-to-assemble furniture parts. It is explained by you that your company provides these cabinet parts to a United States (U.S.) cabinet factory in specific sizes, shapes and dimensions. After importation, the U.S. factory will take these cabinet parts and glue and staple them to make cabinet boxes.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to the HTSUS state, in pertinent part, that Chapter 94 covers “Parts” whether or not in the rough, of the goods of headings 9401 to 9403, when identifiable by their shape or other specific feature as parts designed solely or principally for an article of those headings; they are classified in this Chapter when not more specifically covered elsewhere. Based on the descriptive literature that the ready-to-assemble panels are cut to exact sizes, shapes and dimensions, and are used in the manufacture of cabinet bases and uppers which are classified in heading 9403, HTSUS, we are of the opinion that the panels themselves are parts of cabinets classifiable in subheading 9403.90, HTSUS.
The applicable subheading for the birch plywood cabinet panels, imported in ready-to-assemble condition, 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