J89509 J8 Ruling Active

The tariff classification of kitchen cabinet doors from Indonesia.

Issued October 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.90.7000

Headings: 9403

Product description

The items to be imported are a rubberwood kitchen cabinet door and a red oak kitchen cabinet door. The doors are made from strips of wood joined with glue. When imported, they are not fitted with hardware. You have submitted samples of both kitchen cabinet doors with your request. Your request for a ruling on the solid rubberwood panel will be addressed under separate cover.

CBP rationale

The applicable subheading for the kitchen cabinet doors 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.

Full text

NY J89509 October 22, 2003 CLA-2-94:RR:NC:SP:233 J89509 CATEGORY: Classification TARIFF NO.: 9403.90.7000 Mr. Keith Landry Kuehne & Nagel, Inc. 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of kitchen cabinet doors from Indonesia. Dear Mr. Landry: In your letter dated September 16, 2003, on behalf of Plyquet, you requested a tariff classification ruling. The items to be imported are a rubberwood kitchen cabinet door and a red oak kitchen cabinet door. The doors are made from strips of wood joined with glue. When imported, they are not fitted with hardware. You have submitted samples of both kitchen cabinet doors with your request. Your request for a ruling on the solid rubberwood panel will be addressed under separate cover. The applicable subheading for the kitchen cabinet doors 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 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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