CBP generally looks at whether the cabinet is constructed and marketed to be affixed to walls or floors as a fixed architectural element — features like mounting hardware, lack of a finished back panel, and standard modular dimensions that integrate with built-in kitchen layouts support permanent-installation classification. Freestanding kitchen storage units with finished backs and independent structural integrity are more likely to fall under the NESOI lines.

Yes. Wooden cabinets and vanities from certain countries have been subject to antidumping and countervailing duty orders. Importers must verify whether their specific product and country of origin fall within the scope of any active orders, obtain scope rulings where necessary, and deposit estimated duties accordingly. Scope determinations in this category have been actively litigated, so consulting a licensed customs broker or trade attorney before importation is strongly advisable.