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Imports of Wooden Chests Should be Reviewed for Possible AD/CV Duty Liability, CBP Says

Thursday, February 19, 2015
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is urging importers to review their imports of wooden chests from China, including those classified under HTSUS subheadings 9403.50 and 9403.60, to determine whether they fall within the scope of the antidumping and countervailing duty orders on wooden bedroom furniture from China. Importers who determine that their imported merchandise is subject to these orders and that their entry paperwork was filed incorrectly should contact the filing port for guidance on how to correct the discrepancy, either through the post-entry amendment/post-summary correction process or the prior disclosure process.

CBP explains that in May 2014 the International Trade Administration issued a final scope determination that four wooden chests are within the scope of these orders because they are physically similar to chests that are described in the scope of the orders and can store clothing.

The scope of the orders specifically includes chests-on-chests, highboys, lowboys, chests of drawers, chests, door chests and chiffoniers, which are defined as follows.

- A chest-on-chest is typically a tall chest-of-drawers in two or more sections (or appearing to be in two or more sections), with one or two sections mounted (or appearing to be mounted) on a slightly larger chest. This item is also known as a tallboy.

- A highboy is typically a tall chest of drawers usually composed of a base and a top section with drawers and is supported on four legs or a small chest (often 15 inches or more in height).

- A lowboy is typically a short chest of drawers, not more than four feet high, normally set on short legs.

- A chest of drawers is typically a case containing drawers for storing clothing.

- A chest is typically a case piece taller than it is wide featuring a series of drawers and with or without one or more doors for storing clothing. The piece can either include drawers or be designed as a large box incorporating a lid.

- A door chest is typically a chest with hinged doors to store clothing, whether or not containing drawers. The piece may also include shelves for televisions and other entertainment electronics.

- A chiffonier is typically a tall and narrow chest of drawers normally used for storing undergarments and lingerie, often with mirror(s) attached.

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