CLA-2-94:OT:RR:NC:N5:433
Neelima Sala
Fronteriors Inc.
12403 Broken Bough Drive
Houston, TX 77024
RE: The tariff classification of furniture components from the United Arab Emirates
Dear Neelima Sala:
In your letter dated December 24, 2025, you requested a tariff classification ruling. In lieu of samples,
illustrative literature, descriptions, and a manufacturing synopsis are provided for review.
Item 1, the “DOR.PNT.BGE.BAS,” item 2, the “DOR.OAK.NAT.BAS,” item 3, the
“DOR.WAL.NAT.BAS,” item 4, the “DOR.PNT.BGE.CCW.NAT,” and item 5, the
“DOR.PNT.BGE.LTX.NAT” are Medium Density Fiberboard (MDF) wooden cabinet door and wooden
cabinet drawer components. At the time of importation into the United States (U.S.), the door and drawer
cabinet components will be pre-cut, pre-drilled, hinge-bored, painted, and veneered. The door and drawer
cabinet components dimensions will approximate 12" in width, 30" in length, and will be between 18-19 mm
in depth. The door and drawer components are not complete cabinet units, they will be installed onto the
structural frames of kitchen furniture, bathroom vanities, wardrobes, TV units, and general storage furniture
after importation into the U.S.
The ruling request seeks classification of the subject merchandise in subheading 9403.91.0080, Harmonized
Tariff Schedule of the United States (HTSUS). We agree.
The applicable classification for the furniture components will be subheading 9403.91.0080, HTSUS, which
provides for “Other furniture and parts thereof: Parts: Of wood: Other.” The general rate of duty will be free.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division