The tariff classification of continuously shaped birch boards used as drawer sides

N285993 May 10, 2017 CLA-2-94:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 9403.90.7080 Ms. Stephanie Hediger Specified Components Co. 1800 Nations Drive Suite 106 Gurnee, IL 60031 RE: The tariff classification of continuously shaped birch boards used as drawer sides Dear Ms. Hediger: This letter replaces ruling number N285088, which contained an error. A complete corrected ruling follows. In your letter, dated March 23, 2017, you requested a binding tariff classification ruling. A sample and product diagram were provided for our review, and will be retained for reference. The product in question is continuously shaped, rectangular birch boards that you state are used as drawer sides in the manufacture of drawer boxes for kitchen cabinets. The solid wood boards measure approximately 16mm thick by 1.88”-6.38” wide by 14.25”-20.16” in length. Each board is continuously shaped with a plow cut, a generally square groove on the board face which runs along the lengthwise grain of the wood. The plow cut is chamfered along one corner. The drawer bottom is inserted into the plow cut, which runs approximately 3/8” from the edge of the board. Each board is coated with a UV coating, consisting mostly of epoxy acrylic acid that is cured with UV light. Continuously shaped wood is specifically provided for in heading 4409 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the Explanatory Notes to heading 4409, HTSUS, specifically exclude any products “which ha(ve) been surface worked beyond planing or sanding, other than painting, staining or varnishing.” The UV coating constitutes working “beyond painting, staining, or varnishing,” and, therefore, classification in heading 4409, HTSUS, is precluded. Classification of such a product would then shift to heading 4421, HTSUS, which provides for Other articles of wood. You state that the drawer sides are ready for assembly at time of importation, which also brings heading 9403, HTSUS, which provides for Other furniture parts of wood, into consideration. Additional U.S. Rule of Interpretation 1(c) states that “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.” Because “Other articles of wood” is a less specific provision than “Furniture parts of wood”, we find that the instant goods are classifiable in heading 9403. The applicable subheading for the continuously shaped birch boards used as drawer sides 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division