CLA-2-94:OT:RR:NC:N4:433
Brian Lancaster
Carolina Drawers, Inc.
2015 Cotton Grove Road
Lexington, NC 27292
RE: The tariff classification of wooden drawer parts from China.
Dear Mr. Lancaster:
In your letter dated January 8, 2013, you requested a tariff classification ruling. You provided samples of two types of wooden drawer parts, which you state, will be used for the construction of kitchen cabinets.
The first sample is a board made from medium density fiberboard (MDF). The board is approximately 18 ½ inches long, by 3 ¼ inches wide, by ½ thick. The board has a notch on both ends to connect and form part of the drawer, a ¼ inch groove running along the lower edge which will be used to hold the drawer bottom once final assembly is complete, is edge banded, and has a clear finish.
The second sample is a board made from six layers of plywood. The board is approximately 21 inches long, by 3 ½ inches wide, by ½ thick. The board has a ¼ inch groove running along the lower edge which will be used to hold the drawer bottom once final assembly is complete, is edge banded, and has a clear finish.
According to the Explanatory Notes (EN’s) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4409, “wooden strips of a kind clearly identifiable for incorporation in an article of furniture, such as notched strips for cupboards and bookcase shelve, etc.,” are excluded from heading 4409, HTSUS, and are considered to be classified in heading 9403, HTSUS – the provision for furniture and parts thereof. Accordingly, the two boards, which have undergone a process of notching and/or edge banding are considered parts of furniture, and are classified in subheading 9403.90, HTSUS.
The applicable subheading for the wooden drawer parts, 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division