The tariff classification of edge-glued wooden drawer sides from China

N199815 January 27, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Deb Petrochko 2190 West 11th Avenue Suite 231 P.O. Box 2543 Eugene, OR 97402 RE: The tariff classification of edge-glued wooden drawer sides from China Dear Ms. Petrochko: In your letter dated January 3, 2012, you requested a tariff classification ruling. The ruling was requested on edge-glued wooden drawer sides. One representative sample was submitted for our review. The sample consists of a 4” wide x 8.5” long cut-to-size panel of edge-glued wood that will be used in the manufacture of cabinets. The panels are composed of edge-glued white birch. The panels as imported, measure approximately 12mm to 16mm thick x 4” to 12” wide x 8’ to 9 ½’ long. The panel has a ¼” deep x ¼” wide “dado” cut that runs continuously along the length of the drawer side. A UV finish is applied to the top and sides of the panel. The drawer sides are not otherwise further worked. The applicable subheading for the solid birch drawer sides will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other (than certain enumerated items): 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division