The tariff classification of a kitchen corner cabinet spin tray from Malaysia, Viet Nam, China or India.

NY K85988 May 28, 2004 CLA-2-94:RR:NC:SP:233 K85988 CATEGORY: Classification TARIFF NO.: 9403.90.7000 Mr. Andy Schmitt Hoffco, Inc. P.O. Box 248 North State Highway 274 Wood Lake, MN 56297 RE: The tariff classification of a kitchen corner cabinet spin tray from Malaysia, Viet Nam, China or India. Dear Mr. Schmitt: In your letter dated May 13, 2004, you requested a tariff classification ruling. The submitted sample is a machined and finished kitchen corner cabinet spin tray component made from a blank of plywood or veneered fiber-board, with an edge band made from bent plywood or shaped plywood blocks. The spin tray may also be made by machining (router cutting) a glued up solid piece of wood to produce a flat tray surface with a lip. You will add mechanical mounting hardware and your customers will install the tray in kitchen cabinets during their assembly process. The trays are cut to size and identifiable parts of the kitchen cabinets. They are a component used in a higher level assembly and are not a stand-alone product. You have also submitted representative drawings and pictures of representative spin tray samples. The applicable subheading for the kitchen corner cabinet spin tray will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The rate of duty will be free. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division