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 is a chrome plated steel wire basket with soft close full extension ball bearing slides. The basket base is composed of maple, medium density fiberboard (MDF) core melamine wood. You state in your ruling request that the basket is imported complete and installed on site into kitchen cabinets providing a rollout shelf for additional storage and organizing.
Item 2 is a powder coated flat steel wire spice rack with four shelves to hold small spice bottles. The item includes door mounting brackets and screws for mounting inside of a kitchen cabinet door.
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.
Item 1 is composed of different components (steel and wood) and is considered a composite good for tariff purposes. Accordingly, the metal components impart the essential character as they provide the structure, support, and movement of the item in and out of a cabinet.
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 and 2 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 item 1 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 2 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.
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