CLA-2-94:OT:RR:NC:N4:433
M. Jason Cunningham, Esq.
Sonnenberg & Cunningham, Ltd.
780 5th Avenue South, Suite 200
Naples, FL 34103
RE: The tariff classification of components of kitchen cabinets from China.
Dear Mr. Cunningham:
In your letter dated April 5, 2013, on behalf of Masco Cabinetry, you requested a tariff classification ruling.
The first item is a Wall Unit End Panel. It is commonly and commercially described as a machined end panel for a wooden kitchen cabinet wall unit. The end panel is made from plywood, and measures ½ of an inch thick by 30 inches high by 12 inches wide. The end panel has been cut to size, drilled, and grooved. This end panel contains two parallel vertical rows of uniformly drilled holes to allow for the placement of shelving pegs; has dado groves at the top and bottom to receive the wall top and bottom panels; and has a dado groove at the back to receive the wall back panel. It is stated that the end panel may have a veneer or paper laminated interior, and veneer or paper laminated exterior, with veneer variations to include: maple, cherry, hickory, oak and birch.
The second item is a Floor and Ceiling Panel for Wall and Base Kitchen Units. It is commonly and commercially described as a machined floor panel and ceiling panel for a wooden kitchen cabinet base or wall unit. The panels are made from plywood that has been cut to size prior to importation and have two forward edges that are notched in the forward corners about 2¼ inches for clearance to the vertical stile of the cabinet frame. These panels measure ½ of an inch thick, while the length may vary from 6 inches to 24 inches in three inch increments and the width may vary from 9 inches to 42 inches in three inch increments. It is stated that the end panel may have a veneer or paper laminated interior, and veneer or paper laminated exterior, with veneer variations to include: maple, cherry, hickory, oak and birch.
The third item is a Back Panel for Kitchen Cabinet Base Unit. It is commonly and commercially described as a machined back panel for a wooden kitchen cabinet base unit. The back panel is made of plywood, and measures ½ of an inch thick by 34.5 inches high by 12 inches wide. The back panel has been cut to size, drilled, and grooved. This back panel contains two parallel vertical rows of uniformly drilled holes to allow for the placement of shelving pegs and has a dado grove at the top and bottom to receive the wall top and bottom panels; and has a dado groove at the bottom to receive the base bottom panel. It is stated that the back panel may have a veneer or paper laminated interior, and veneer or paper laminated exterior, with veneer variations to include: maple, cherry, hickory, oak and birch.
Consistent with New York Ruling NY I85993 dated September 27, 2002, and New York Ruling N235991 dated December 10, 2012, the merchandise concerned has been worked beyond the provision of heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS). The characteristics of the end panel, floor and ceiling panel, and back panel dedicate these components of kitchen cabinets as identifiable parts of furniture classifiable in heading 9403 of the HTSUS.
The applicable subheading for the end panel, floor and ceil panel, and back 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