CLA-2-94:RR:NC:SP:233 D85388
Ms. Kimberly Platt
Tumac Lumber Co., Inc.
529 S.W. Third Avenue, Suite 600
Portland, OR 97204-2540
RE: The tariff classification of a wooden kitchen cabinet door
from China.
Dear Ms. Platt:
In your letter dated November 24, 1998, you requested a tariff
classification ruling.
The submitted sample is a kitchen cabinet door made of Chinese
elm. The door measures approximately 28" in length by 12-3/4" in
width by 7/8" in thickness. Your sample is being returned as
requested.
The applicable subheading for the kitchen cabinet door will be
9403.90.7000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other furniture and parts thereof: parts:
other: of wood. The rate of duty will be 1.1% ad valorem.
Effective January 1, 1999 the rate of duty will be free.
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 Lawrence Mushinske at
212-466-5739.
Sincerely,
Robert B. Swierupski, Director
National Commodity Specialist
Division