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 > 1998 NY Rulings > NY C82067 - NY C82118 > NY C82091

Previous Ruling Next Ruling
NY C82091




December 17, 1997

CLA-2-44:RR,E08 C82091

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.99.0025; 4407.10.0077; 4407.10.0018

Mr. Mathew Gardner
Canadian Outback Woods Inc.
35063 N. Sward Road
Mission, British Columbia Canada V2V 4J1

RE: The tariff classification of wood blanks from Canada.

Dear Mr. Gardner:

In your letter dated November 27, 1997 you requested a tariff classification ruling.

The products are dressed wood blanks to be used in the manufacture of stringed musical instruments such as violas, violins, cellos and guitars. For guitars the wood will measure 22" x 8" x 3" thick. Cello wood blanks will measure 35" x 11" x 3" thick. The types of wood used will be Big Leaf Maple, Cedar or Sitka Spruce.

The applicable subheading for the wood blanks made from Big Leaf Maple will be 4407.99.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, of maple. The rate of duty will be free.

The applicable subheading for the wood blanks made from Cedar will be 4407.10.0077, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, of cedar. The rate of duty will be free.

The applicable subheading for the wood blanks made from Sitka Spruce will be 4407.10.0018 Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, of Sitka spruce. The rate of duty will be free.

Articles classifiable under 4407.10.0077 and 4407.10.0018 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.

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.

Sincerely,

David Ballard
Port Director

Previous Ruling Next Ruling

See also: