CLA-2-44:OT:RR:NC:4:234
Ms. Stephanie Hediger
Specified Components Co.
1800 Nations Drive
Suite 106
Gurnee, IL 60031
RE: The tariff classification of continuously shaped birch boards
Dear Ms. Hediger:
In your letter, dated March 23, 2017, you requested a binding tariff classification ruling. A sample and product diagram were provided for our review, and will be retained for reference.
The product in question is continuously shaped, rectangular birch boards that you state are used as drawer sides in the manufacture of drawer boxes for kitchen cabinets. The solid wood boards measure approximately 16mm thick by 1.88”-6.38” wide by 14.25”-20.16” in length. Each board is continuously shaped with a plow cut, a generally square groove on the board face which runs along the lengthwise grain of the wood. The plow cut is chamfered along one corner. The drawer bottom is inserted into the plow cut, which runs approximately 3/8” from the edge of the board. The boards are not drilled or worked in any way to render them ready for assembly into a drawer. Each board is coated with a UV coating, consisting mostly of epoxy acrylic acid that is cured with UV light.
Continuously shaped wood is specifically provided for in heading 4409 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the Explanatory Notes to heading 4409, HTSUS, specifically exclude any products “which ha(ve) been surface worked beyond planing or sanding, other than painting, staining or varnishing.” The UV coating constitutes working beyond painting, staining, or varnishing, and, therefore, classification in heading 4409, HTSUS, is precluded. Additionally, because the boards do not have specific features that render them designed solely or principally for use as drawer sides, they are not classifiable as parts of furniture.
The applicable subheading for the continuously shaped birch boards will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
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 on the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division