CLA-2-94:OT:RR:NC:N4:433
Michael Dahm, CCS, LCB
Cole International USA Inc.
1775 Baseline Road, Suite 280
Grand Island, NY 14072
RE: The tariff classification of “gable, end-panels” and “shelves” from Canada.
Dear Mr. Dahm:
In your letter dated May 9, 2018, you requested a tariff classification ruling on behalf of Elias Woodworking & Manufacturing Ltd. Descriptions, illustrative literature, and a sample of a gable, end-panel and a shelf were submitted.
The first product of the ruling request regards rectangular, multilayer veneered panels used in the re-facing of gable end-panels for cabinets. The panels consist of a medium density fiberboard (MDF) cores covered on their exterior faces with veneers. Before being cut to size, the panels measure 47” x 97” and vary from 1/8” to 3/4” in thickness. You indicate that the panels are cut to precise rectangular measurements for assembly onto gable end-panels for cabinets.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
In your letter, you suggest that, because the panels are cut to specific dimensions, they should be classifiable as parts of furniture in heading 9403, HTSUS. However, the ENs to the HTSUS, Chapter 94, Parts, state: [“This Chapter only covers parts, whether or not in the rough, of goods of headings 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.”]
The gable, end-panels meet the definition of “veneered panels” as set forth in the ENs to heading 4412. “Veneered panels” are defined as panels “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure.” As veneered panels are specifically provided for in heading 4412, HTSUS, the instant panels are classifiable therein.
The applicable subheading for the gable, end-panels will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other. The rate of duty will be free.
The second product of the ruling request regards cabinet shelves added to existing cabinetry in customers’ homes. The shelves are cut to size per customer specification from 47” x 97” MDF/HDF panels that are 3/4” thick. The number of edges on which the edge banding is applied depends on customer specifications. The shelves are sanded on the top and bottom faces and on the banded sides (edges), followed by a sealer application on the top and bottom faces and all four edges, then scuff sanded, and finished with a clear lacquer top-coat on the top and bottom faces and all four edges.
According to the ENs to the 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 shelves, etc.,” are excluded from heading 4409, HTSUS, and are considered to be classified in heading 9403, HTSUS – the provision for furniture and parts thereof. In similar fashion to excluded processes of heading 4409, the edge-banding of shelves also prevents the merchandise concerned from being classified in heading 4409, HTSUS. The illustrative literature and sample for the merchandise concerned indicates that the cabinet shelves are specifically designed, cut to shape and size, and with {emphasis placed} are edge-banded for placement into existing cabinets; consequently, the edge-banded shelves are excluded from being classified in heading 4409, HTSUS. As there does not appear to be a more specific chapter in the HTSUS than Chapter 94 with its heading of 9403 “Other furniture and parts thereof,” it is our opinion that the edge-banded shelves used in cabinets are classifiable in subheading 9403.90, HTSUS, as parts of other furniture.
The applicable subheading for the edge-banded cabinet shelves will be 9403.90.7080, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current.
Your inquiry does not provide enough information for us to determine North American Free Trade Agreement (NAFTA) eligibility, and the country of origin for the gable, end panels and the edge-banded shelves. Upon submission of the additional information identified below, you may submit a new ruling request for NAFTA eligibility, and country of origin for the gable, end panels and the edge-banded shelves.
For the gable, end panels: (1) identify where every step of manufacturing occurs such as log harvesting, veneer peeling, fiberboard panel manufacturing, lamination of veneers to fiberboard panels, staining, finishing, trimming, sanding, and any other procedures; and (2) furnish a costed bill of materials which identifies the line item material or component number, the line item material or component description, and the line item material or component country-of-origin. Also include two or three purchase orders and invoices of the 47 inch by 97 inch wood sheets, which identify the manufacturer(s) of the sheets and the country of origin(s) of the sheets.
For the edge-banded shelves: (1) identify where every step of the manufacturing occurs such as log harvesting, fiberboard panel manufacturing, staining, finishing, trimming, sanding, edge banding and any other procedures; and (2) furnish a costed bill of materials which identifies the line item material or component number, the line item material or component description, and the line item material or component country-of-origin. Also include two or three purchase orders and invoices of the 47 inch by 97 inch wood sheets, which identify the manufacturer(s) of the sheets and the country of origin(s) of the sheets.
The gable, end panels and cabinet shelves may be subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-051 and Countervailing Duties (CVD) C-570-052, the investigation for hardwood plywood from China. Written decisions regarding the scope of AD and Countervailing Duties (CVD) orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP).
You can contact the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Specialists National Import Specialist Laurel Duvall at [email protected] and Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division