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Administrative Review
Final Results Announcement: 11/12/2026
Extension Days Remaining: 60
Period Covered: 4/1/2024 – 3/31/2025
HTS Numbers
Scope of the Order
The merchandise subject to this order consists of wooden cabinets and vanities that are for permanent installation (including floor mounted, wall mounted, ceiling hung or by attachment of plumbing), and wooden components thereof. Wooden cabinets and vanities and wooden components are made substantially of wood products, including solid wood and engineered wood products (including those made from wood particles, fibers, or other wooden materials such as plywood, strand board, block board, particle board, or fiberboard), or bamboo. Wooden cabinets and vanities consist of a cabinet box (which typically includes a top, bottom, sides, back, base blockers, ends/end panels, stretcher rails, toe kicks, and/or shelves) and may or may not include a frame, door, drawers and/or shelves. Subject merchandise includes wooden cabinets and vanities with or without wood veneers, wood, paper or other overlays, or laminates, with or without non-wood components or trim such as metal, marble, glass, plastic, or other resins, whether or not surface finished or unfinished, and whether or not completed.
Wooden cabinets and vanities are covered by this order whether or not they are imported attached to, or in conjunction with, faucets, metal plumbing, sinks and/or sink bowls, or countertops. If wooden cabinets or vanities are imported attached to, or in conjunction with, such merchandise, only the wooden cabinet or vanity is covered by the scope.
Subject merchandise includes the following wooden component parts of cabinets and vanities: (1) wooden cabinet and vanity frames (2) wooden cabinet and vanity boxes (which typically include a top, bottom, sides, back, base blockers, ends/end panels, stretcher rails, toe kicks, and/or shelves), (3) wooden cabinet or vanity doors, (4) wooden cabinet or vanity drawers and drawer components (which typically include sides, backs, bottoms, and faces), (5) back panels and end panels, (6) and desks, shelves, and tables that are attached to or incorporated in the subject merchandise.
Subject merchandise includes all unassembled, assembled and/or “ready to assemble” (RTA) wooden cabinets and vanities, also commonly known as “flat packs,” except to the extent such merchandise is already covered by the scope of antidumping and countervailing duty orders on Hardwood Plywood from the People's Republic of China. See Certain Hardwood Plywood Products from the People's Republic of China: Amended Final Determination of Sales at Less Than Fair Value, and Antidumping Duty Order, 83 FR 504 (January 4, 2018); Certain Hardwood Plywood Products from the People's Republic of China: Countervailing Duty Order, 83 FR 513 (January 4, 2018). RTA wooden cabinets and vanities are defined as cabinets or vanities packaged so that at the time of importation they may include: (1) wooden components required to assemble a cabinet or vanity (including drawer faces and doors); and (2) parts (e.g., screws, washers, dowels, nails, handles, knobs, adhesive glues) required to assemble a cabinet or vanity. RTAs may enter the United States in one or in multiple packages.
Subject merchandise also includes wooden cabinets and vanities and in-scope components that have been further processed in a third country, including but not limited to one or more of the following: trimming, cutting, notching, punching, drilling, painting, staining, finishing, assembly, or any other processing that would not otherwise remove the merchandise from the scope of the order if performed in the country of manufacture of the in-scope product.
Excluded from the scope of this order, if entered separate from a wooden cabinet or vanity are:
(1) Aftermarket accessory items which may be added to or installed into an interior of a cabinet and which are not considered a structural or core component of a wooden cabinet or vanity. Aftermarket accessory items may be made of wood, metal, plastic, composite material, or a combination thereof that can be inserted into a cabinet and which are utilized in the function of organization/accessibility on the interior of a cabinet; and include:
• Inserts or dividers which are placed into drawer boxes with the purpose of organizing or dividing the internal portion of the drawer into multiple areas for the purpose of containing smaller items such as cutlery, utensils, bathroom essentials, etc.
• Round or oblong inserts that rotate internally in a cabinet for the purpose of accessibility to foodstuffs, dishware, general supplies, etc.
(2) Solid wooden accessories including corbels and rosettes, which serve the primary purpose of decoration and personalization.
(3) Non-wooden cabinet hardware components including metal hinges, brackets, catches, locks, drawer slides, fasteners (nails, screws, tacks, staples), handles, and knobs.
(4) Medicine cabinets that meet all of the following five criteria are excluded from the scope: (1) wall mounted; (2) assembled at the time of entry into the United States; (3) contain one or more mirrors; (4) be packaged for retail sale at time of entry; and (5) have a maximum depth of seven inches.
Also excluded from the scope of the order are:
(1) All products covered by the scope of the antidumping duty order on Wooden Bedroom Furniture from the People’s Republic of China. See Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Wooden Bedroom Furniture from the People’s Republic of China, 70 FR 329 (January 4, 2005).
(2) All products covered by the scope of the antidumping and countervailing duty orders on Hardwood Plywood from the People’s Republic of China. See Certain Hardwood Plywood Products from the People’s Republic of China: Amended Final Determination of Sales at Less Than Fair Value, and Antidumping Duty Order, 83 FR 504 (January 4, 2018); Certain Hardwood Plywood Products from the People’s Republic of China: Countervailing Duty Order, 83 FR. 513 (January 4, 2018).
Imports of subject merchandise are classified under Harmonized Tariff Schedule of the United States (HTSUS) statistical numbers 9403.40.9060 and 9403.60.8081. The subject component parts of wooden cabinets and vanities may be entered into the United States under HTSUS statistical number 9403.90.7080 and 9403.91.0080. Although the HTSUS subheadings are provided for convenience and customs purposes, the written description of the scope of this order is dispositive.
Final Scope Rulings, Circumvention Determinations, and Changed Circumstance Determinations
| Record Type | Final Signature Date | Product Description | Decision | In Scope? | Scope Determination | HTS Change(s) | Scope Language Change(s) |
|---|---|---|---|---|---|---|---|
| Scope Inquiry Post AB10 | 08/25/2025 | RST Brands | View Document | Yes | Based on our analysis pursuant to 19 CFR 351.225(k)(1), we determine that RST’s Flow Wall Cabinets are covered by the scope of the Orders. | ||
| Scope Inquiry Post AB10 | 07/10/2024 | From Vietnam | View Document | Yes | In accordance with 19 CFR 351.225(k)(1), and 351.225(j), we determine that Scenarios 1, 2, and 3 wooden cabinets and vanities and components thereof (wooden cabinets) produced in the People’s Republic of China (China), and combined in the Socialist Republic of Vietnam (Vietnam) with wooden cabinet wooden component parts produced in Vietnam, and exported to the United States, are Chinese in origin and, thus, covered by the scope of the antidumping duty (AD) and countervailing duty (CVD) orders on wooden cabinets from China.1 Further, we find that for Scenario 4 wooden cabinets, containing a wooden toe kick produced in China and all other wooden parts produced in Vietnam, are third country in origin and, thus, not covered by the scope of the Orders. | ||
| Scope Inquiry Post AB10 | 07/10/2024 | From Malaysia | View Document | Yes | In accordance with 19 CFR 351.225(k)(1), and 351.225(j), we determine that Scenarios 1, 2, and 3 wooden cabinets and vanities and components thereof (wooden cabinets) produced in the People’s Republic of China (China), and combined in Malaysia with wooden cabinet wooden component parts produced in Malaysia, and exported to the United States, are Chinese in origin and, thus, covered by the scope of the antidumping duty (AD) and countervailing duty (CVD) orders on wooden cabinets from China. Further, we find that for Scenario 4 wooden cabinets, containing a wooden toe kick produced in China and all other wooden parts produced in Malaysia, are third country in origin and, thus, not covered by the scope of the Orders. | ||
| Scope Inquiry Post AB10 | 01/12/2024 | Kaylang Phragmites | View Document | Yes | In accordance with 19 CFR 351.225(h) and 19 CFR 351.225(k)(1), we determine that certain cabinets and vanities that Nanjing Kaylang Co., Ltd. (Kaylang) manufactures in its facilities in the People’s Republic of China (China), as described in its scope application, are subject to the antidumping duty (AD) and countervailing duty (CVD) orders on wooden cabinets and vanities and components thereof from China. | ||
| Scope Inquiry Post AB10 | 08/01/2022 | AYC Styling Station | View Document | Yes | We recommend finding that the Chloe Styling Station is not covered by the scope of the Orders. We also recommend finding that the Sanden Shampoo Cabinet (AYC Styling Station) is covered by the scope of AD and CVD orders on wooden from China. | ||
| Scope Inquiry Post AB10 | 05/02/2022 | Disney Beverage Station and Centers | View Document | No | We recommend that Commerce determine that the two products at issue Disney’s Beverage Centers (Model Names/Nos.: Beverage Station – ASM-109; ADA Beverage Station – ASM-109A) are not covered by the scope of the Orders. | ||
| Scope Inquiry | 06/11/2021 | Cabinets with Moveable Shelves (Homewerks) | View Document | No | We recommend that the Homewerks’ cabinets, as identified in the scope ruling request (also identified by the following model numbers: #HF01-MAT-WH (white finish) and #HF01-MAT-ES (espresso finish)), are outside of the scope of the Orders |

