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Wood Block Not Classifiable as a Furniture Part, CBP States

Friday, August 11, 2017
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is proposing to reclassify a wooden corner block constructed of two pieces of wood laminated together as edge-glued lumber under HTSUS 4421.99.94 (duty-free) rather than as parts of seats under HTSUS 9401.90. These items are used in the assembly of chairs, couches, and similar furniture to reinforce frames at stress points.

CBP states that these blocks are precluded from classification in heading 4407, which allows only for end-jointing of wood to increase length, because they are constructed of two pieces of wood laminated together with grains that are not parallel. In addition, they do not have shapes or specific features rendering them parts designed solely or principally for an article of heading 9401. Instead, CBP states, these blocks are akin to the wooden dowel pins enumerated in Explanatory Note 44.21(3) in that they are used to join and strengthen the corners of all types of furniture.

Ruling NY N224237 would be revoked to reflect this change. Comments on this proposal are due by Sept. 8.

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