CLA-2-44:OT:RR:NC:2:230
Mr. Neil B. Mooney
The Mooney Law Firm, LLC
1911 Capital Circle N.E.
Tallahassee, FL 32308
RE: The tariff classification of wooden drawer components from China
Dear Mr. Mooney:
In your letter dated May 31, 2013, you requested a tariff classification ruling on behalf of your client, Lars, LLC.
The ruling was requested on wooden drawer components. A representative cut sample section was submitted for our review.
The sample submitted is a portion of a drawer side. It is constructed of a plywood construction veneer core with decorative outer veneers and a transparent coating. The drawer side has a top edge band and a groove that runs the length of the panel to accept a drawer bottom. You state that the drawer sides will be imported in 5’ to 6’ lengths and will be cut to length after importation for assembly into drawer boxes for kitchen cabinets.
In your submission, you suggest subheading 4412.99.1040, Harmonized Tariff Schedule of the United States (HTSUS), as a potential classification for the wooden drawer components. However, the edge banding precludes classification in heading 4412, HTSUS.
The applicable subheading for the wooden drawer components will be 4421.90.9780, HTSUS, which provides for Other articles of wood; Edge-glued lumber. The rate of duty will be 3.3 percent ad valorem.
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