Wood Kitchen Cabinets & Countertops

Yes. The scope of the antidumping and countervailing duty orders on wooden cabinets and vanities from China has been interpreted to include RTA flat-pack cabinets, not just fully assembled units. Importers should review the most current scope rulings from the Department of Commerce and consider requesting a scope ruling if their product's coverage is uncertain.

NAICS 337110 and the corresponding HTS provisions cover countertops whose primary structural material is wood or wood-based panel (such as MDF or plywood). Countertops made primarily of natural stone, engineered quartz, ceramic tile, or high-pressure laminate over non-wood substrates are classified under different HTS chapters, so the substrate material — not the surface finish — is the controlling factor.