United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 803639 - NY 877328 > NY 873418

Previous Ruling Next Ruling
NY 873418



May 4, 1992

CLA-2-44:S:N:N1:230 873418

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0041

Ms. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230

RE: Tariff classification of wood squares and wood strips of solid hemlock cut to various sizes, surfaced, and square cut.

Dear Ms. Machado:

In your letter dated April 2, 1992, you requested on behalf of Maher Forest Products Ltd. a tariff classification ruling on two wood products from Canada.

The first wood product is identified as "fillets" made of solid hemlock (Tsuga spp.). The "fillets" are imported in sizes of 1/4 to 3/8 inch in thickness, 1-1/4 to 2-1/2 inches in width, and random lengths. Samples and literature have been submitted. The "fillets" are rectangular and smooth on all sides with square cut ends. We assume that the "fillets" are produced on a molder matcher planing machine. After importation into the United States, the "fillets" will be used in the manufacture of stairs. They are cut to the required length and inserted into the plowed section of handrails and shoerails between the balusters.

The second product is identified as "baluster blanks" made of solid hemlock (Tsuga spp.). These items are imported in square sizes of 1-1/4 to 3-3/8 inches and lengths of 12 to 60 inches. Samples and literature have been submitted. These wood squares are smooth on all sides and have square cut ends. We assume that the wood squares are produced on a molder matcher planing machine. The "baluster blanks" are imported to be turned into baluster spindles. However, the importer claims that they may also be used as baluster in condition as imported.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.

The Explanatory Notes (EN) to the HTS constitute the official interpretation of the tariff at the international level. The EN to heading 44.07 state:

With a few exceptions, this heading covers all wood and timber, of any length but of a thickness exceeding 6 mm, sawn or chipped along the general direction of the grain or cut by slicing or peeling. Such wood and timber includes sawn beams, flitches, boards, laths, etc.

The products of this heading may be planed (whether or not the angle formed by two adjacent sides is slightly rounded during the planing process), sanded or end-jointed, e.g. finger-jointed (see the General Explanatory Notes to this Chapter).

We note that prior to importation the wood products in question have been cut to certain sizes, surfaced, and square cut on the ends. None of these operations would serve to remove the instant products from the sawn wood heading of 4407 as the EN clearly state. In addition, we believe that neither the importer's intent nor the actual uses of the wood strips are alone determinative of the proper tariff classification.

The applicable subheading for the hemlock fillets and baluster blanks will be 4407.10.0041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger- jointed, of a thickness exceeding 6 mm. The rate of duty will be free.

Canadian softwood lumber under heading 4407.10.00 is subject to the Department of Commerce preliminary determination of Countervailing Duty. Thus, softwood lumber products from Canada that are entered, or withdrawn from warehouse, for consumption on or after March 12, 1992 are subject to a cash deposit or bond in an amount equal to 14.48 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling

See also: