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 > 2000 NY Rulings > NY F83858 - NY F83918 > NY F83864

Previous Ruling Next Ruling
NY F83864




March 20, 2000

CLA-2-44:RR:NC:SP:230 F83864

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840

Mr. Frank M. Murphy
Norman G. Jensen, Inc.
1915 Dove
Port Huron, MI 48060

RE: The tariff classification of wooden “bulkhead assemblies” from Canada.

Dear Mr. Murphy:

In your letter dated February 17, 2000, you requested a tariff classification ruling on behalf of your client, Phoenix Forest Products (Richmond Hill, Ontario, Canada).

Your client contemplates manufacturing and exporting wood “bulkhead assemblies” to the United States. You have provided the following description/explanation of these products (edited slightly here for clarity):

The assemblies consist of four pieces of S-P-F lumber. Two pieces will measure 2” thick x 8” wide x 7’ 3” long and two pieces will measure 2” thick x 8” wide x 16” long.

The four pieces will be assembled as follows: The two long pieces will be placed parallel to each other along an edge. The two short pieces will be placed across (perpendicular to) the surface of the long pieces 12 inches from each end. The assembly will be joined together using either ten serrated or screw nails. The use of this fastening device provides needed strength to the assembly.

The finished bulkhead assemblies are used in the trucking industry to secure cargo in shipment. They are placed across the width of a truck trailer between cargo to prevent the cargo from coming into contact with other cargo. A typical use would be in the shipment of bundles of metal rod. As a row of bundles are loaded a bulkhead assembly is placed across the trailer and another row is loaded. The process is repeated as additional rows are added.
Based on the above information and the diagram accompanying your letter, this ruling is being issued on the understanding that the product will be imported in finished, ready-to-use condition, i.e., complete and fully assembled. As noted below, the ruling will not apply to other circumstances.

The applicable subheading for the wooden “bulkhead assemblies,” imported in finished (nailed-together) condition, will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The general rate of duty will be 3.3%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

In the event that the subject goods, in their condition as imported into the United States, do not conform to the facts and the description as set forth in this ruling, the subject ruling letter will not be applicable to those goods, and the ruling will be subject to modification or revocation. As such, in the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling request in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: