The tariff classification of “wooden drawer box blanks” from China.

N190260 November 15, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.7080 Michael S. McCullough Director of Corporate Compliance Vandergrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of “wooden drawer box blanks” from China. Dear, Mr. McCullough: In your letter dated October 14, 2011, on behalf of MasterBrand Cabinets, Inc., you requested a tariff classification ruling. Two samples, item number 104631 and item number 104632, have been submitted to this office. The samples are wooden drawer box blanks, which you state will become the sides and backs of drawer boxes for kitchen and bathroom cabinets. Item number 104631 is made of two pieces of edge glued lumber, and is 8½ inches in length, 5¾ inches in height, and 5/8 of an inch thick. Item number 104632 is made of two pieces of edge glued lumber, and is 11½ inches in length, 5¾ inches in height, and 5/8 of an inch thick. Both items have a ¼ inch groove running the length of each drawer blank which will be used to hold a plywood bottom once the drawers are assembled. The box blanks have a clear finish to protect them during shipment. Once the shipment arrives in the United States, MasterBrand will complete the assembly of the drawer boxes using the imported blanks. According to the Explanatory Notes (EN’s) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4409, “wooden strips of a kind clearly identifiable for incorporation in an article of furniture, such as notched strips for cupboards and bookcase shelve, etc.,” are excluded from heading 4409, HTSUS, and are considered to be classified in heading 9403, HTSUS – the provision for furniture and parts thereof. As such, the wooden drawer box blanks with a notched groove running the length of each blank are considered parts of furniture, and therefore are classified in subheading 9403.90, HTSUS. The applicable subheading for the wooden drawer box blanks, will be 9403.90.7080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood; Other.” The rate of duty will be free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division