CLA-2-94:OT:RR:NC:N4:433
Cathy Mehling
CJ International Inc.
403 McLean Avenue
Louisville, KY 40209
RE: The tariff classification of kitchen cabinet parts from Italy.
Dear Ms. Mehling:
In your letter dated October 12, 2018, you requested a tariff classification ruling on behalf of your client, Rev-A-Shelf. Illustrative literature and product descriptions were provided.
Item 1 consists of a powder coated metal frame with 2 tier maple, MDF core, melamine wood bases on rotating shelves with chrome wire accents. This unit is designed for a blind corner application in kitchen cabinets. The rear shelves slide open as the unit is rotated out of the cabinet. You state in your ruling request that the item is imported unassembled and installed on site into kitchen cabinets for additional storage and organizing.
Item 2 consists of a powder coated metal frame with 2 tier maple, MDF core, melamine wood bases on rotating shelves with chrome wire accents and self-closing ball bearing slides. This unit is designed for a blind corner application in kitchen cabinets. You state in your ruling request that the item is imported unassembled and installed on site into kitchen cabinets for additional storage and organizing.
Item 3 consist of a powder coated metal frame with 2 tier walnut veneer drawers. This unit is designed for a blind corner application in kitchen cabinets. The rear wood shelves slide open as the unit is rotated out of the cabinet. You state in your ruling request that the metal and wood drawer components are imported from two different vendors and then installed on site into kitchen cabinets for additional storage and organizing.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Items 1 and 2 are composed of different components (steel and wood) and are considered composite goods for tariff purposes. Accordingly, the metal components impart the essential character as they provide the structure, support, and movement of the items in and out of the cabinets.
The Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States, (HTSUS), “Parts,” state: [“This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”] This office is of the opinion that items 1, 2, and 3 are parts in that the items are dedicated irrevocably to articles of furniture, specifically that of kitchen cabinets, and qualify as being categorized under parts of furniture in subheading 9403.90. See Headquarters ruling H265042 dated July 18, 2016.
The applicable subheading for items 1 and 2 will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: Other.” The rate of duty will be free.
By the application of GRI 1, item 3 “metal frame,” is classified in heading 9403, Harmonized Tariff Schedule of the United States, (HTSUS), specifically in heading 9403.90.8041, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: Other.” The rate of duty will be free.
By the application of GRI 1, item 3 “walnut veneer drawers,” is classified in heading 9403, Harmonized Tariff Schedule of the United States, (HTSUS), specifically in heading 9403.90.7080, 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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division