H89809 H8 Ruling Active

The tariff classification of kitchen cabinets from Poland.

Issued April 3, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.40.9060

Headings: 9403

Product description

The imported furniture items are kitchen cabinets that are made of either plywood or solid wood with a finished surface. The items are hanging cabinets with doors and drawers and are designed to be permanently installed in the kitchen.

CBP rationale

The applicable subheading for the kitchen cabinets will be 9403.40.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden furniture of a kind used in the kitchen: Other: Cabinets designed for permanent installation.

Full text

PD H89809 April 3, 2002 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9403.40.9060 Mr. Janusz Ciurkot 1521 N. St. Mark’s Place Palatine, IL 60067 RE: The tariff classification of kitchen cabinets from Poland. Dear Mr. Ciurkot: In your letter dated March 20, 2002, you requested a tariff classification ruling. The imported furniture items are kitchen cabinets that are made of either plywood or solid wood with a finished surface. The items are hanging cabinets with doors and drawers and are designed to be permanently installed in the kitchen. The applicable subheading for the kitchen cabinets will be 9403.40.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden furniture of a kind used in the kitchen: Other: Cabinets designed for permanent installation. The duty rate will be free. 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. - 2 - If you have any questions regarding the ruling, contact Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, John M. Regan Service Port Director Cleveland, Ohio

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