NY 854465
Aug 13 1990
CLA-2-94:S:N:N1:233 854465
TARIFF NO.'s: 9403.40.9060 & 9403.60.8080
Mr. Steve Liptak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, New York 10038
RE: The tariff classification of components for kitchen and bath
cabinets from the United Kingdom.
Dear Mr. Liptak:
In your letter dated July 16, 1990, on behalf of Smallbones, Inc.,
you requested a tariff classification ruling and a country of orgin
marking waiver.
The furniture items consist of components for kitchen and
bath units. They are customized cabinets constructed of wood and are
available in several widths. The cabinets are imported in a
disassembled (knocked-down) condition and include hardware for their
assembly.
The applicable subheading for the kitchen cabinets 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,
other. The applicable subheading for the bath cabinets will be
9403.60.8080, HTSUS, which provides for other wooden furniture, other.
The rate of duty for both subheadings will be 2.5 percent ad valorem.
According to your letter, the main cabinet of each unit contains a
plate indicating "Made in Great Britain". However, this plate is in
the interior of the unit and is not visible upon surface examination.
The ultimate consignee is fully aware of its country of origin at the
time he purchased the merchandise. You stated that the situation
described clearly meets the purview of Sections 134.32 (G) and (H) of
the Customs Regulations and requested a country of origin marking
waiver.
19 U.S.C. 1304 states in part, that. "Every article of foreign
origin (or its container, as provided in subpart (B) hereof) imported
into the U.S. shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or container)
will permit. 19 U.S.C. 1304 (A) (3) and CFR 134.32 lists several
instances in which an exception from individual country of origin
marking of an article may be granted. You have referred to exceptions
listed in 134.32 (G) and (H) of the Customs Regulations. Exception (G)
states "Articles to be processed in the U.S. by the importer or for his
account otherwise than for the purpose of concealing the origin of such
articles and in such manner that any mark contemplated by this part
would necessarily be obliterated, destroyed, or permanently concealed."
Exception (H) states "Articles for which the ultimate purchaser must
necesarily know the country of origin by reason of the circumstances of
their importation or by reason of the character of the articles even
though they are not marked to indicate their origin."
Based on the facts that the kitchen and bathroom cabinets will be
assembled in the U.S. and since they are custom ordered, the ultimate
purchaser will necessarily know the country of origin, waiver of the
country of origin under Section 304 (A) (3) (H) is approved. However,
the container for the cabinets must be marked with the country of
origin.
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