CLA-2-94:CL:PD:CO:TEB:F01
Mr. Janusz Ciurkot
1521 N. St. Mark’s Place
Palatine, IL 60067
RE: The tariff classification of kitchen cabinets from Poland.
Dear Mr. Ciurkot:
In your letter dated March 20, 2002, you requested a tariff classification ruling.
The imported furniture items are kitchen cabinets that are made of either plywood or solid wood with a finished surface. The items are hanging cabinets with doors and drawers and are designed to be permanently installed in the kitchen.
The applicable subheading for the kitchen cabinets will be 9403.40.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden furniture of a kind used in the kitchen: Other: Cabinets designed for permanent installation. The duty rate will be free.
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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
- 2 -
If you have any questions regarding the ruling, contact Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio