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 A85835 - NY A85993 > NY A85863

Previous Ruling Next Ruling
NY A85863




August 9, 1996

CLA-2-44:RR:NC:GI:230 A85863

CATEGORY: CLASSIFICATION

TARIFF NO.: 4408.10.0070; 4408.90.0020; 4408.90.0040; 4407.10.0022; 4407.99.0051; 4407.99.0025

Mr. Joseph Giumentaro
PBB USA Inc.
P.O. Box 950
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification of sawn wood sticks for model construction, from Canada.

Dear Mr. Giumentaro:

In your letter dated July 22, 1996, on behalf of your client, TechWood (Etobicoke, Ontario, Canada), you requested a tariff classification ruling. Representative samples and descriptive literature were submitted and are being retained for reference.

The items in question are pieces of wood said to be miniature replicas of standard lumber (e.g., 2 x 4's, 2 x 8's, etc.), in scales of 1:50, 1:20 and 1:10. Sawn and planed to exact specifications from larger pieces of lumber, they are two-foot lengths of uniform rectangular cross section, not worked on the edges or the ends. The thicknesses of the imported pieces are expected to range from 1 mm to about 30 mm. All sizes will be supplied in bundles containing between 5 and 50 identical two-foot long pieces. In most cases, the wood will be "clear Canadian white pine" (for purposes of this ruling, assumed to be Eastern white pine), but in some instances may be birch or maple.

Your letter gives the following summary with respect to how the sticks will be used following importation into the United States:

The primary use for these products is to build architectural and educational models, with a secondary use to create models for amusement purposes. Roughly 98% of all shipments will be sold to various educa- tional institutions in the U.S., for ultimate use by teachers and students; also used as demonstrational model building components by professionals in various fields of study. Typical models produced using these pieces of wood include doll houses, deck design layouts, other civil engineering projects, scientific and mathematical demo tools for the classroom, etc.

You propose that the sticks be classified in subheading 9503.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not...: other construction sets and constructional toys, and parts and accessories thereof. We disagree, since the pieces are not put up in a manner indicating use as a toy, nor are they dedicated or grouped to create any particular model, or clearly parts of a constructional set which is designed to amuse. In their imported condition, they are merely bundled pieces of wood which can be employed in any number of ways, depending upon the needs of the user.

The applicable subheadings for the sticks having a thickness not exceeding 6 mm will be the following HTS numbers (depending on the species), which provide for veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm: not reinforced or backed:

Coniferous...
4408.10.0070, if pine

Other........
4408.90.0020, if birch
4408.90.0040, if maple

The rate of duty for all of the above will be free.

The applicable subheadings for the sticks having a thickness exceeding 6 mm will be the following HTS numbers (depending on the species), which provide 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:
4407.10.0022, if Eastern white pine

Other........
4407.99.0051, if birch
4407.99.0025, if maple

The rate of duty for all of the above will be free.

Articles classifiable under subheading 4407.10.00, HTS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

Pursuant to Additional U.S. Note 2 of Chapter 44, HTS, those sticks which are classifiable under heading 4407 will not be required to be marked with their country of origin.

However, since those sticks which are classifiable in heading 4408 are not considered to be within the purview of the aforementioned U.S. Note 2, they will be subject to ordinary marking requirements. Assuming the sticks will reach their ultimate purchasers in the form of intact bundles (as imported), it will be acceptable to mark the bundles (or their immediate containers or wrappers, if any) rather than the individual pieces. This might be accomplished, for example, by tying a printed, "Product of Canada" tag to one of the bands holding the bundle together. Or, if each bundle is not bare but put up in its own (individual) box or wrapper destined to reach the ultimate purchaser, a "Product of Canada" label could be affixed to each such box or wrapper. In any event, the marking would have to be in a conspicuous place, legible, and sufficiently permanent to reach the ultimate purchaser.

Alternatively, if it is anticipated that the bundles will not be distributed intact to ultimate purchasers, but split up, repackaged or the like, marking of the individual sticks, or other arrangements acceptable to Customs officials at the port of entry, would be required.

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: