United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0854439 - NY 0854553 > NY 0854465

Previous Ruling Next Ruling

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: