The tariff classification of wood samples from Canada

N357035
December 31, 2025
CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 9811.00.60
Ms. Chantal Fortin Groupe Cabico, Inc. 677 Rue Akhurst Coaticook, QC J1A 0B4 Canada RE: The tariff classification of wood samples from Canada Dear Ms. Fortin: In your letter, dated December 15, 2025, you requested a binding tariff classification ruling on sample color blocks and cabinet doors. Product information and photos were submitted for our review. The first product under consideration is identified as “color blocks”. These are 5.5" x 6" pieces of solid maple wood, medium density fiberboard (MDF), and particle board that are continuously shaped to a decorative profile and finished to show the color of installed cabinets. The samples are clearly labeled at time of importation “SAMPLE” with sales information about the color and finish applied to the material. The second product under consideration is sample cabinet doors. They are also labeled at the time of importation “SAMPLE” with information about wood species, color, and finish. The sample doors are 13" x 18", smaller than standard cabinet doors. The samples are unsuitable for sale or use otherwise than as a sample for procuring cabinet orders. The applicable subheading for the color blocks and door samples, clearly marked “SAMPLE” at time of entry and not for use for any purpose other than as samples for procuring orders will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The general rate of duty will be free. You ask whether this classification applies to all of your samples. Please note that we only consider factual scenarios and not hypothetical transactions. This is in accordance with Title 19 Code of Federal Regulations, Section 177.7. If you would like us to consider other prospective importations, please submit another binding ruling request.

You also ask whether the samples are subject to Lacey Act requirements. Please see Lacey Act Frequently Asked Questions at https://www.aphis.usda.gov/plant-imports/file-lacey-act-declaration/frequently-asked-questions or inquire with the US Department of Agriculture, Animal and Plant Health Inspection Service (APHIS) at [email protected]. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division