The tariff classification of a kitchen cabinet part from Italy.

N302287 February 6, 2019 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.8041 Cathy Mehling CJ International Inc. 403 Maclean Avenue Louisville, KY 40209 RE: The tariff classification of a kitchen cabinet part from Italy. Dear Ms. Mehling: In your letter dated December 13, 2018, you requested a tariff classification ruling on behalf of your client, Rev-A-Shelf. Illustrative literature and product descriptions were provided. Rev-A-Shelf item, the “Wire Bottom Mount,” is an aluminum, chrome plated wire basket mounted on ball bearing slides with a soft close mechanism. The “Wire Bottom Mount” is designed to be installed on the interior base and door front of a cabinet. The function of the “Wire Bottom Mount” is to hold two plastic waste containers (sold separately). Based on New York Ruling N130816 you are inclined to classify the “Wire Bottom Mount” in subheading 9403.90.8030 of the Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes (ENs) to Chapter 94 of the HTSUS, “Parts,” state: [“This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”] This office is of the opinion that the “Wire Bottom Mount” is a part in that the item is dedicated irrevocably to articles of furniture, specifically that of kitchen cabinets, and qualify as being categorized under parts of furniture in subheading 9403.90. See Headquarters ruling H265042 dated July 18, 2016. By application of General Rule of Interpretation 1, the “Wire Bottom Mount” is classified in heading 9403, HTSUS, specifically in heading 9403.90.8041, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: 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 Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division