CLA-2-44:OT:RR:NC:2:230
Mr. Jason Sencaj
Hardwoods Specialty Products US LP
4221 Wyland Drive
Elkhart, IN 46516
RE: The tariff classification of wooden drawer components from China
Dear Mr. Sencaj:
In your letter dated May 23, 2013, you requested a tariff classification ruling.
The ruling was requested on wooden drawer components. Product details were submitted for our review.
The components are wooden drawer sides constructed of a poplar veneer core with a birch veneer on each face. The drawer sides will be imported in measurements of 15mm thick x 3.58”(w) x 17.38”(l), 15mm x 3.58” x 20.38”, 15mm x 7” x 17.38”, 15mm x 7” x 20”, 15mm x 2” x 96”, 15mm x 3.58” x 96” and 15mm x 7” x 96”. The drawer sides have been worked to include surface coated “pre-finishing” on three sides, a top edge band, and a groove that runs the length of the panel to accept a drawer bottom. The shorter-length drawer sides are cut to customer specifications and are ready to be assembled into drawer boxes for kitchen cabinets. The 96” sides will be cut to length for assembly after importation.
The applicable subheading for the wooden drawer components in 96” lengths, grooved, not cut or ready for assembly will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for wooden drawer components, imported cut to length and ready for assembly into drawer boxes, will be 9403.90.7080, 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division