The tariff classification of wooden drawer components from China
Issued June 21, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.90.7080, 4421.90.9780
Product description
The ruling was requested on wooden drawer components. Product details were submitted for our review. The components are wooden drawer sides constructed of a poplar veneer core with a birch veneer on each face. The drawer sides will be imported in measurements of 15mm thick x 3.58”(w) x 17.38”(l), 15mm x 3.58” x 20.38”, 15mm x 7” x 17.38”, 15mm x 7” x 20”, 15mm x 2” x 96”, 15mm x 3.58” x 96” and 15mm x 7” x 96”. The drawer sides have been worked to include surface coated “pre-finishing” on three sides, a top edge band, and a groove that runs the length of the panel to accept a drawer bottom. The shorter-length drawer sides are cut to customer specifications and are ready to be assembled into drawer boxes for kitchen cabinets. The 96” sides will be cut to length for assembly after importation.
CBP rationale
The applicable subheading for the wooden drawer components in 96” lengths, grooved, not cut or ready for assembly will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other. The applicable subheading for wooden drawer components, imported cut to length and ready for assembly into drawer boxes, will be 9403.90.7080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood; Other.
Full text
N242413 June 21, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780; 9403.90.7080 Mr. Jason Sencaj Hardwoods Specialty Products US LP 4221 Wyland Drive Elkhart, IN 46516 RE: The tariff classification of wooden drawer components from China Dear Mr. Sencaj: In your letter dated May 23, 2013, you requested a tariff classification ruling. The ruling was requested on wooden drawer components. Product details were submitted for our review. The components are wooden drawer sides constructed of a poplar veneer core with a birch veneer on each face. The drawer sides will be imported in measurements of 15mm thick x 3.58”(w) x 17.38”(l), 15mm x 3.58” x 20.38”, 15mm x 7” x 17.38”, 15mm x 7” x 20”, 15mm x 2” x 96”, 15mm x 3.58” x 96” and 15mm x 7” x 96”. The drawer sides have been worked to include surface coated “pre-finishing” on three sides, a top edge band, and a groove that runs the length of the panel to accept a drawer bottom. The shorter-length drawer sides are cut to customer specifications and are ready to be assembled into drawer boxes for kitchen cabinets. The 96” sides will be cut to length for assembly after importation. The applicable subheading for the wooden drawer components in 96” lengths, grooved, not cut or ready for assembly will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for wooden drawer components, imported cut to length and ready for assembly into drawer boxes, 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
Classification of a bathroom vanity made in China
The tariff classification of wood furniture parts from Vietnam.
The tariff classification of privacy phone booths and components.
The tariff classification of garden stands, a side table, and a cold frame from China.
The tariff classification, North American Free Trade Agreement (NAFTA), country of origin, marking, and applicability of Section 301 trade remedies of drawer boxes from Canada.
NY N250077; tariff classification of picture pin-ups
The tariff classification of kitchen cabinet parts from Italy.
The tariff classification of a part for a “base bin tray pullout cabinet” from China.
The tariff classification of “gable, end-panels” and “shelves” from Canada.
The tariff classification of continuously shaped birch boards used as drawer sides
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →