The tariff classification of vinyl wrapped drawer sides fromNew Zealand

NY 867075 Oct 8, 1991 CLA-2-44:S:N:N1:230 867075 CATEGORY: Classification TARIFF NO.: 4421.90.9040; 9403.90.7000 Ms. Loraine K. Feith New Zealand Trade Development Board New Zealand Embassy 37 Observatory Circle NW Washington, D.C. 20008 RE: The tariff classification of vinyl wrapped drawer sides from New Zealand Dear Ms. Feith: In your letter dated September 6, 1991, you requested a tariff classification ruling. The request was made on behalf of Fletcher Wood Panels Limited, Furnco Furniture and Joinery Panels Division, of Auckland, New Zealand. The ruling was requested on two drawer side products. One is a V-fold drawer side and the other is a blank drawer side. The blank drawer side consists of a medium density wood particle board measuring 1/2 inch thick and 8 feet long and various widths. It is profiled with a hardware groove continuously on one surface. It is covered on all sides and edges with vinyl. The V-fold drawer side is a profiled vinyl covered wood particle board of specific sizes that is V-grooved across the board to fold into three or four sides of a drawer. The applicable subheading for the blank vinyl wrapped drawer side will be 4421.90.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the V-fold drawer sides will be 9403.90.7000, HTSUS, which provides for other wooden parts of furniture. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport