CLA-2-94:S:N:N8:233 883416
Ms. Dody Trombley, Regional Manager
F. W. Myers & Co., Inc.
33 West Service Road
P.O.Box 188
Champlain, New York 12919
RE: The tariff classification of kitchen cabinets from Canada.
Dear Ms. Trombley:
In your letter dated February 1, 1993, on behalf of Triangle
Furniture Systems Inc., you requested a tariff classification
ruling.
The furniture items consist of custom made kitchen cabinets
in various sizes, including Group 4000, System 4160. The cabinets
are constructed of presswood and plastic laminate (Nevamar). The
sinks and the counter top are made of solid surface (Corian). When
the cabinets are assembled they are designed to be placed on the
floor or ground. The above items are put up together for retail
sale and by assembly they become a complete set. The custom
kitchen cabinet with parts are sold as a set. The presswood
component imparts the essential character of the cabinets.
The applicable subheading for the custom made kitchen cabinets
will be 9403.40.9060, Harmonized Tariff Schedule of the United
States Annotated, HTSUSA, which provides for Other furniture and
parts thereof: Wooden furniture of a kind used in the kitchen:
Other: Other, Cabinets designed for permanent installation. The
duty rate will be 2.5 percent ad valorem.
Goods classifiable under subheading 9403.40.9060, HTSUSA,
which have originated in the territory of Canada, will be entitled
to a free rate of duty under the United States-Canada Free Trade
Agreement (CFTA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport