NY 864930: The tariff classification of a "drawer system" and plywoodpanels from Italy.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 864930

                                  JUL 26 1991


CLA-2-94:S:N:N1:233 864930  

CATEGORY:  Classification

TARIFF NO.: 9403.90.7000  

Ms. Lynne W. Wendt
Sandler, Travis & Rosenberg, P.A.
Attorneys At Law
230 Peachtree Street, N.W.
Atlanta, Georgia 30303-1527

RE:  The tariff classification of a "drawer system" and plywood
panels from Italy.

Dear Ms. Wendt:

     In your letter dated July 2, 1991, on behalf of
Valendrawers, Inc., North Carolina, you requested a tariff
classification ruling.
         
     The furniture items consist of a "drawer system" and plywood
lengths.  The "drawer system" is a ready-to-assemble prefinished
wood drawer system that is made from premium beech hardwood and
beech plywood.  All components are prefinished in a catalyzed
polyurethane and are ready to be assembled.  The "drawer system"
utilizes chuck and bore technology making for fast, simple and
total interchangeability.  As imported, the "drawer system" is a
complete drawer that is unassembled and ready for assembly.  

     The plywood panels are beech veneered for manufacturing into
drawer sides.  The plywood consists solely of sheets of wood,
each ply not exceeding 6 mm in thickness.  It is prefinished in a
catalyzed polyurethane.  Valendrawers has imported  the boards
unmachined (no grooving or borings) and machine groved.  The
boards are imported in approximately 10 different heights.  These
boards are imported for sale to original equipment
manufacturers, such as cabinet shops.                            
                                                                 
     The applicable subheading for the wood "drawer system" will
be 9403.90.7000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other furniture and parts thereof,
parts, of wood. 

     The rate of duty will be 5.3 percent ad valorem.                                  
                                                                 
                                                                 
     We cannot issue a ruling for the plywood panels, both grooved
and not grooved.  The following additional information is required:
                                                                 
        1).  The veneer species on both surfaces.       

        2).  A full description and sample showing the
             finishing with a  catalyzed polyurethane.                                                 
         3).  A description of the grooving and a sample.                 
         4).  Clarify, the processing done to the grooved
              plywood after importation (step by step).    
        

     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