1 newer ruling cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of wood furniture parts from Vietnam.
Issued November 10, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N315498 (November 10, 2020)
Tariff classification
HTS codes: 9403.90.7080
Headings: 9403
Product description
The item is a pine drawer side used in the production of dresser drawers or side tables. Drawer sides will be imported measuring 12 mm x 140 mm x 336 mm, 12 mm x 140 mm x 470 mm and 12 mm x 80 mm x 336 mm. The worked wood pieces have drill holes and a groove that runs the length of the piece to accept a drawer bottom. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The 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.” See Headquarters Ruling H265042 dated July 18, 2016.
CBP rationale
The applicable subheading for the subject pine drawer side will be subheading 9403.90.7080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood: Other.
Full text
N315498 November 10, 2020 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.90.7080 Steve Bouwman Canusa Wood 500-1281 W. Georgia Street Vancouver, B.C. V6E 3J7 Canada RE: The tariff classification of wood furniture parts from Vietnam. Dear Mr. Bouwman: In your letter dated October 19, 2020, you requested a tariff classification ruling on behalf of your client, Canusa Wood. Illustrative literature, product descriptions and a sample were provided. The item is a pine drawer side used in the production of dresser drawers or side tables. Drawer sides will be imported measuring 12 mm x 140 mm x 336 mm, 12 mm x 140 mm x 470 mm and 12 mm x 80 mm x 336 mm. The worked wood pieces have drill holes and a groove that runs the length of the piece to accept a drawer bottom. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The 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.” See Headquarters Ruling H265042 dated July 18, 2016. The applicable subheading for the subject pine drawer side will be subheading 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
Classification of a bathroom vanity made in China
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.
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
The tariff classification of tray fronts from unspecified country or countries.
The tariff classification of a garage work table from China.
Follow N315498
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.