CLA-2-94:OT:RR:NC:N4:463
Steve Bouwman
Canusa Wood
500-1281 W. Georgia Street
Vancouver, B.C. V6E 3J7
Canada
RE: The tariff classification of wood furniture parts from Vietnam.
Dear Mr. Bouwman:
In your letter dated October 19, 2020, you requested a tariff classification ruling on behalf of your client, Canusa Wood. Illustrative literature, product descriptions and a sample were provided.
The item is a pine drawer side used in the production of dresser drawers or side tables. Drawer sides will be imported measuring 12 mm x 140 mm x 336 mm, 12 mm x 140 mm x 470 mm and 12 mm x 80 mm x 336 mm. The worked wood pieces have drill holes and a groove that runs the length of the piece to accept a drawer bottom.
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. The ENs to Chapter 94 of the 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.” See Headquarters Ruling H265042 dated July 18, 2016.
The applicable subheading for the subject pine drawer side will be subheading 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 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division