CLA-2-94:S:N:N8:233 808886
Mr. Barry Prichard
P.O.Box 79
International Falls, MN 56649
RE: The tariff classification of a kitchen cabinet, a bathroom
cabinet and formica counter tops from Canada.
Dear Mr. Prichard:
In your letter dated March 27, 1995, you requested a tariff
classification ruling.
The furniture items consist of three items. The first two
items are a kitchen cabinet and a bathroom cabinet. They are both
constructed of finished pine or oak. The third item consists of
countertops which are constructed of formica and will be used in
both the bathroom and kitchen.
The applicable subheading for the kitchen cabinet will be
9403.40.9060, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Other furniture and parts
thereof: Wooden furniture of a kind used in the kitchen: Other,
cabinets designed for permanent installation. The general rate of
duty will be 2 percent ad valorem. The applicable subheading for
the bathroom cabinet will be 9403.60.8080, HTSUSA, which provides
for: Other wooden furniture, other. The general rate of duty will
be 2 percent ad valorem. The applicable subheading for the
countertops will be 9403.90.8080, HTSUSA, which provides for: Other
furniture and parts thereof: Parts: Other. The general rate of
duty will be 3.2 percent ad valorem.
Enclosed please find a copy of the North American Free Trade
Agreement (NAFTA) certificate of origin, to be completed by the
manufacturer, producer. shipper or importer. If it meets all
requirements, the commodity listed thereon will be free of duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport