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 > 1996 NY Rulings > NY A85263 - NY A85367 > NY A85353

Previous Ruling Next Ruling
NY A85353




July 26, 1996

CLA-2-44:RR:NC:GI:230 A85353

CATEGORY: CLASSIFICATION

TARIFF NO.: 4401.30.4090; 4407.10.00

Mr. Daniel J. Bertak
Timber Products Company
P.O. Box 269
Springfield, OR 97477-0055

RE: The tariff classification of veneer log cores from Canada.

Dear Mr. Bertak:

In your letter dated June 24, 1996, you requested a tariff classification ruling.

The articles in question are "veneer log cores," which are the remnants of logs (Douglas-fir, Spruce, Fir, Larch) which have been peeled to make veneer. Also known as "peeler cores," these items are said to measure 4 1/8" in diameter (round) by 103" long.

However, in some instances they will be shipped "slabbed sided" to facilitate bundling and loading into box cars. You explained in a telephone conversation that the slabbed-sided versions are produced by running the round cores through a band saw to get an approximately one-and-one-half-inch-wide flat surface on two sides.

You also stated that the vast majority of both the round and the "slabbed" cores will be used to make landscaping timbers, for which they must be further reduced (cut) to a smaller, flatter cross section.

The applicable subheading for the round log cores will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wood waste and scrap. The rate of duty will be free.

The applicable subheading for the "slabbed-sided" log cores will be 4407.10.00, HTS, 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: coniferous...not treated. The statistical suffix will depend on the particular species being imported. The rate of duty will be free.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto, at (212) 466-5779.

Sincerely,

Roger J. Silvestri

Previous Ruling Next Ruling

See also: