N337700

N337700 February 5, 2024 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification; Country of Origin; USMCA Eligibility TARIFF NO.: 9403.60.8081 Lynee McGowan GHY USA Inc. 572 South 5th Street Pembina, ND 58271 RE: The tariff classification, country of origin, and USMCA eligibility of four bathroom vanities Dear Ms. McGowan: This ruling is being issued in reply to your letter dated January 23, 2024, requesting the tariff classification, country of origin, United States-Mexico-Canada Agreement (USMCA) eligibility, and Section 301 applicability of four bathroom vanities on behalf of your client, The Vanity Store. In lieu of samples, illustrative literature, product descriptions and pictures were provided, as were dimensions, values, and component classifications under the Harmonized Tariff Schedule of the United States (HTSUS). You inquired about the following: 1) Can the cabinet base, countertop, and sink, which will be imported together on one pallet and sold as one bathroom vanity be classified as 9403.60.8081 with the country of origin of Canada? 2) If classified as a single item under 9403.60.8081, will it qualify for USMCA preference? If so, would the preference criterion be “B”? GENERAL: The four bathroom vanities, subject of this ruling, are comprised of an assembled wood cabinet base, an engineered stone countertop (93% quartz, 7% resin), and either one or two ceramic sinks. The components are boxed separately to prevent damage during transit but are secured and shipped together on one pallet as one complete bathroom vanity and they are sold together as one bathroom vanity. In some cases, a wood cabinet base will be imported and sold separately. The countertop and sink are not imported and sold separately. STYLE 1: Style number 1, a 72" Vanity Double Sink White Oak, with SKU TEO-008-72-OAK, is a floor-standing bathroom vanity with one ceramic sink at either end and an engineered stone countertop and backsplash. There are two cabinet doors underneath each sink and a column of three drawers (a smaller drawer above and two larger drawers below) in the center of the cabinet base. The cabinet base is made of solid wood and stands on four wood legs, one at each corner. Vanity dimensions and materials, as well as the costs, classification numbers and origins of those materials are as follows: DIMENSIONS: Complete Vanity 72" (L) x 22" (W) x 34.5-35" (H) Wood Cabinet Base 71" (L) x 21.5" (W) x 33.5" (H) Engineered Stone Countertop 72" (L) x 22" (W) x 1.18" (H) Ceramic Sinks 15.25" (L) x 12.25" (W) x 6.5" (H) COSTS: (Expressed as a Percentage) Wood Cabinet Base 81% Engineered Stone Countertop 18% Ceramic Sinks 1% Drawer Slides, Pulls, etc. < 1% The principal components, their HTSUS numbers, and countries of origin are as follows: MATERIAL HTSUS ORIGIN Wood Ch. 44 Canada Engineered Stone Countertop 6810.99.0040 Spain Ceramic Sinks 6910.90.0000 China Drawer Slides, Pulls, etc. Various Various STYLE 2: Style number 2, a 72" Vanity Single Sink Walnut, with SKU TEO-001-72S-WNT, is a floor-standing bathroom vanity with one ceramic sink and an engineered stone countertop and backsplash. There are two cabinet doors underneath the sink and two columns of three drawers, one on either side of the cabinet base. The cabinet base is made of wood veneer and melamine and stands on four wood legs, one at each corner. Vanity dimensions and materials, as well as the costs, classification numbers and origins of those materials are as follows: DIMENSIONS: Complete Vanity 72" (L) x 22" (W) x 34.5-35" (H) Wood Cabinet Base 71" (L) x 21.5" (W) x 33.5" (H) Engineered Stone Countertop 72" (L) x 22" (W) x 1.18" (H) Ceramic Sink 15.25" (L) x 12.25" (W) x 6.5" (H) COSTS: (Expressed as a Percentage) Wood Cabinet Base 81% Engineered Stone Countertop 18% Ceramic Sink 1% Drawer Slides, Pulls, etc. < 1% MATERIAL HTSUS ORIGIN Wood Ch. 44 Canada Engineered Stone Countertop 6810.99.0040 Spain Ceramic Sink 6910.90.0000 China Drawer Slides, Pulls, etc. Various Various STYLE 3: Style number 3, a 60" Single Sink Mid-Century Oak, with SKU: TEO-011-60S-WALL-CENTURY, is a wall-mounted bathroom vanity with one ceramic sink and an engineered stone countertop and backsplash. There are two cabinet doors underneath the sink and two stacked drawers on either side of the cabinet base. The cabinet base is made of solid wood. Vanity dimensions and materials, as well as the costs, classification numbers and origins of those materials are as follows: DIMENSIONS: Complete Vanity 60" (L) x 22" (W) x 22-22.5" (H) Wood Cabinet Base 59" (L) x 21.5" (W) x 21" (H) Engineered Stone Countertop 60" (L) x 22" (W) x 1.18" (H) Ceramic Sink 15.25" (L) x 12.25" (W) x 6.5" (H) COSTS: (Expressed as a Percentage) Wood Cabinet Base 82% Engineered Stone Countertop 17% Ceramic Sink 1% Drawer Slides, Pulls, etc. < 1% MATERIAL HTSUS ORIGIN Wood Ch. 44 Canada Engineered Stone Countertop 6810.99.0040 Spain Ceramic Sink 6910.90.0000 China Drawer Slides, Pulls, etc. Various Various STYLE 4: Style number 4, a 72" Vanity Single Sink Walnut, with SKU TEO-002-72S-WNT, is a wall-mounted bathroom vanity with one ceramic sink and an engineered stone countertop and backsplash. There are two cabinet doors underneath the sink and two stacked drawers on either side of the cabinet base. The cabinet base is made of wood veneer and melamine. Vanity dimensions and materials, as well as the costs, classification numbers and origins of those materials are as follows: DIMENSIONS: Complete Vanity 72" (L) x 22" (W) x 21-21.5" (H) Wood Cabinet Base 71" (L) x 21.5" (W) x 20" (H) Engineered Stone Countertop 72" (L) x 22" (W) x 1.18" (H) Ceramic Sink 15.25" (L) x 12.25" (W) x 6.5" (H) COSTS: (Expressed as a Percentage) Wood Cabinet Base 80% Engineered Stone Countertop 19% Ceramic Sink 1% Drawer Slides, Pulls, etc. < 1% MATERIAL HTSUS ORIGIN Wood Ch. 44 Canada Engineered Stone Countertop 6810.99.0040 Spain Ceramic Sink 6910.90.0000 China Drawer Slides, Pulls, etc. Various Various PROCESSING OPERATIONS: For vanity styles 1 and 3, the raw wood for the cabinet base (interior frame, exterior panels, drawer boxes, doors, legs, etc.) is cut to size, drilled, glued, sanded, sprayed, and assembled into a finished cabinet in Canada. For vanity styles 2 and 4, the raw wood is cut to size, wrapped in a melamine (for cabinet interior frame and drawer boxes), or wrapped in a wood veneer (for exterior panels, drawers, and doors), edge banded, sprayed, drilled, and assembled into a finished cabinet in Canada. For all vanities, engineered stone slab (93% quartz, 7% resin) from Spain is cut to the required size, holes are cut for the sinks, holes are drilled for the faucets, and the edges are smoothed and polished in Canada. It is then packaged in Canada. The Chinese ceramic sinks undergo no processing operations in Canada. The finished cabinet base is then packaged and palletized with the finished stone countertop and either one or two ceramic sinks in Canada. When a finished cabinet base is sold without the countertop and sink, it is packaged and palletized for export in Canada. VANITY CLASSIFICATION: You inquired whether the three components that comprise each vanity (cabinet base, countertop, and sink) can be classified as 9403.60.8081 when imported together on one pallet and sold as one bathroom vanity. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Since the subject articles are imported unassembled, GRI 2(a) of the HTSUS applies. Under GRI 2(a) of the HTSUS, “Any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provide

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 CFR Part 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 Seth Mazze at seth.mazze@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division