9903.76.03 - Completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities provided for in subdivision (f) of U.S. note 37 of this subchapter

This HTS classification, 9903.76.03, specifically covers completed kitchen cabinets and vanities, as well as their individual parts. Its inclusion under Chapter 99 signifies that these goods are subject to temporary legislation and potentially additional import restrictions, often related to specific trade agreements or U.S. policy measures. The defining characteristic of this category is its direct reference to U.S. note 37(f) of this subchapter, which provides the precise criteria for what constitutes covered items.

Unlike the primary HTS chapters that classify goods by material or general product type (e.g., Chapter 44 for wood products, Chapter 94 for furniture), this category falls under a special provision. Therefore, its distinction from other HTS codes lies not in the inherent nature of the cabinets themselves but in their status as goods subject to specific, time-sensitive trade regulations. A cabinet classified elsewhere might be subject to standard duties, whereas a cabinet falling under 9903.76.03 would be subject to the stipulated temporary measures.

As a leaf node, HTS 9903.76.03 does not have further subcategories. The scope of this classification is fully defined by its description and the referenced U.S. note. Importers must carefully consult U.S. note 37(f) to ensure accurate classification of their kitchen cabinets, vanities, and parts to comply with the applicable temporary legislation and any associated import restrictions.