The tariff classification of a part for a “base bin tray pullout cabinet” from China.

N297601 June 21, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.7080 Angela A. Hazelwood Hafele America Co. 3901 Cheyenne Drive Archdale, NC 27263 RE: The tariff classification of a part for a “base bin tray pullout cabinet” from China. Dear Ms. Hazelwood: In your letter received by the National Commodity Specialist Division, dated June 4, 2018, you requested a tariff classification ruling. A description, photographs and two samples were submitted. Upon review of your original classification ruling request, which was sent back to you for additional information, you described the merchandise concerned as “processed particle board tops to hold trash cans.” However, one of the depicted color photographs furnished with the additional information indicates that the trash can contained within a base bin tray pullout cabinet is actually a receptacle for the storage of pet food. The same photograph also indicates a smaller second receptacle within the base bin tray pullout cabinet that is used to store pet treats. For purposes of this ruling we will replace the term “trash cans” with the term “receptacles.” Based on the photograph depicting two receptacles, one for the storage of pet food and one for the storage of pet treats, and the two samples submitted, the merchandise concerned is identified in this case as cut-out wood tops made from processed particle board having Birch wood veneers. It is within the base bin tray pullout cabinets that the Birch wood veneered tops form part of drawer-boxes onto which the lip of the receptacles hang over. As there is no other, more specific heading of the Harmonized Tariff Schedule of the United States (HTSUS), we are of the opinion that the Birch wood veneered tops are classifiable as parts of furniture in heading 9403, HTSUS. The applicable subheading for the Birch wood veneered tops used within base bin tray pullout cabinets will be 9403.90.7080, Harmonized Tariff Schedule of the United States (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 Neil H. Levy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division