CLA-2-94:OT:RR:NC:N4:463

Ryan Thornton
Law Office of Ryan W. Thornton
1446 S Michigan Avenue
Chicago, IL 60605

RE: The country of origin of kitchen cabinets

Dear Mr. Thornton:

In your letter dated October 15, 2021, you requested a country of origin ruling on behalf 21st Century Kitchen. In lieu of samples, illustrative literature and product descriptions were provided.

Per the ruling request, 21st Century Kitchen will purchase multiple lines of wooden kitchen cabinets manufactured in Mexico and is seeking a country of origin ruling on item B09, a representative cabinet.

The information provided describes item B09 as follows:

Item B09 is a wooden kitchen base cabinet measuring 9? (W) x 34 1/2? (H) x 24? (D) composed of a base cabinet, drawer, shelf and door. The base cabinet holds the drawer, shelf and door and is intended for installation in a kitchen. The drawer face is composed of 1/2? solid wood panel and the drawer is composed of 1/2? plywood box. The drawer moves in and out of the cabinet through use of an undermount concealed guide system. The shelf is composed of 1/2? plywood and supported within the cabinet by metal shelf rests. The door is composed of 3/4? solid wood. The door opens and closes on adjustable metal hinges.

Item B09 is composed primarily of plywood with a hardwood face frame composed of alder, cherry, hickory, maple or oak. The hardwood frame and the finish will vary. Although the requester believes that the wood used to produce item B09 originates in Mexico, wood from other countries may be used. The metal brackets, hinges, shelf rests, drawer guides and other hardware are from various countries.

The following drawing of item B09 was provided:



CLASSIFICATION

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 (together known as legal notes). If 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 are then applied in order.

The applicable classification for the wooden kitchen cabinets, item B09, will be subheading 9403.40.9060, HTSUS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the kitchen: Other: Other: Cabinets designed for permanent installation.” The general rate of duty will be free.

CABINET PRODUCTION

The information provided states that production of item B09 in Mexico is as follows: In Mexico, the manufacturer cuts plywood and other woods to the dimensions required for production of item B09. The wood used to produce the door and drawer faces is then further cut or engraved to create ridged faces. The wood is drilled to provide for installation of hinges and holes are punched in the wood to allow for easy installation of the metal brackets, shelf rests, and drawer guides. The wood is sanded and cleaned before a penetrating stain or paint is applied for uniform coloring. After staining/painting, a sealer coat is applied to the wood. The product is then hand sanded and a catalyzed clear topcoat is applied to protect the wood.

SUBSTANTIAL TRANSFORMATION ANALYSIS

Under the CBP laws, if the article consists of material produced, derived from, or processed in more than one country, it is considered a product of that country where it last underwent a “substantial transformation.” According to U.S. courts, a substantial transformation occurs when articles lose their identity as such and become new articles having a new “name, character or use.”

In order to determine whether a substantial transformation has occurred, CBP considers the totality of the circumstances and makes such determinations on a case-by-case basis. CBP has stated that a new and different article of commerce is an article that has undergone a change in commercial designation or identity, fundamental character, or commercial use. A determining factor is the extent of the operations performed and whether the materials lose their identity and become an integral part of the new article.

The requester states that the wood used in the production of item B09 is likely of Mexican origin but may originate in other countries and that the metal brackets, hinges, shelf rests, drawer guides and other hardware are from various countries. The requester further states that the wood undergoes numerous production steps in Mexico and that item B09 is a new product, having a new name, character, and use (i.e., kitchen cabinet). This office agrees with the requester that the processing in Mexico results in a substantial transformation of the wood and hardware and finds the country of origin of item B09 to be Mexico.

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