NY 883040

MARCH 10 1993


CLA-2-94:S:N:N8:233 883040

Ms. Dody Trombley
F. W. Myers & Co., Inc.
33 West Service Road
P. O. Box 188
Champlain, New York 12919

RE: The tariff classification of kitchen cabinets from China.

Dear Ms. Trombley:

In your letter dated February 1, 1993, on behalf of Triangle Furniture Systems Inc., Vaudreuil, Quebec, Canada J7V 5V5, you requested a tariff classification ruling.

The furniture items consist of custom made kitchen cabinets in various sizes, including Group 5000, System 5160. The cabinets are constructed of presswood and plastic laminate (Nevamar). The sinks and the counter top are made of a solid surface (Corian). When the cabinets are assembled they are designed to be placed on the floor or ground. The above items are put up together for retail sale and by assembly they become a complete set. The custom kitchen cabinets with parts are sold as a set. The presswood component imparts the essential character of the cabinets.

The applicable subheading for the custom made kitchen cabinets will be 9403.40,9060, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other furniture and parts thereof, wooden furniture of a kind used in the kitchen, other, cabinets designed for permanent installation. The duty rate will be 2.5 percent cent ad valorem. Goods classifiable under subheading 9403.40.9060, HTSUS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

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