CLA-2-94:OT:RR:NC:N4:433
Lana Wang
Customs Broker
Success System Services
923 E. Valley Boulevard, # 108
San Gabriel, CA 91776
RE: The tariff classification of cabinets from China.
Dear Ms. Wang:
In your letter dated May 16, 2012, on behalf of Cabinets Warehouse, Inc., you requested a tariff classification ruling.
Item number MC-W3015, as depicted in the photo, is a two door, kitchen wall cabinet. The cabinet appears to be made of maple wood. This item measures 30-inches wide by 15-inches high by 12-inches deep.
Item number MC-W0936, as depicted in the photo, is a one door, kitchen or non-bedroom wall cabinet. The cabinet appears to be made of maple wood. This item measures 9-inches wide by 36-inches high by 12-inches deep.
The applicable subheading for item number MC-W3015 and item number MC-W0936, will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: Other; 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