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NY C84285




February 17, 1998

CLA-2-94:RR:NC:SP:233 C84285

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.40.9060; 9403.50.9080; 9403.30.8000

Mr. N. Roger Poulin
Trans-Border Customs Services, Inc.
3 Customs Plaza
P.O. Box 500
Derby Line, VT 05830

RE: The tariff classification of wooden household cabinets from Canada.

Dear Mr. Poulin:

In your letter dated February 3, 1998, you requested a tariff classification ruling.

The furniture items consist of components to create complete wooden cabinets to be installed in kitchens, bedrooms and for office use. The cabinets are available in a variety of designs and colors and may include counter tops.

The applicable subheading for the cabinets, if used in the kitchen, will be 9403.40.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden furniture of a kind used in the kitchen: cabinets designed for permanent installation. The general rate of duty will be 0.5% ad valorem.

The applicable subheading for the cabinets, if used in the bedroom, will be 9403.50.9080, HTS, which provides for wooden furniture of a kind used in the bedroom: other: other, other. The general rate of duty will be 0.5% ad valorem.

The applicable subheading for the cabinets, if used in the office, will be 9403.30.8000, HTS, which provides for wooden furniture of a kind used in offices: other. The general rate of duty will be 0.5% ad valorem.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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