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NY F87115




June 29, 2000

CLA-2-44:RR:NC:2:230 F87115

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0015; 4407.10.0020

Ms. Kristi Yelle
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919

RE: The tariff classification of SPF piano rib stock and spruce lattens from Canada

Dear Ms. Yelle:

In your facsimile letter dated May 16, 2000, you forwarded additional information from your client, Les Pianos Andre Bolduc, regarding a request for a tariff classification ruling.

The ruling was requested on two products described as piano rib stock and lattens. The products are used in the construction and repair of pianos. Both products will be imported with angle cut ends. Samples of the products were submitted.

The piano rib stock samples submitted consist of SPF (spruce/pine/fir) wood with actual measurements of 1-1/4” x 1-1/4”. Each piece is cut at an angle (approximately 22 degrees) at both ends. The pieces are used as piano ribs and are glued to a piano soundboard. A diagram submitted shows the ribs fitting between the sides of a piano.

In a second facsimile letter dated June 6, 2000, you clarified that the piano rib stock will be imported in packages of 24 pieces. Each piece will be 52” long and will be cut at an angle at each end. The pieces require cutting to the appropriate size and angle shape in order to fit a particular piano after importation into the United States.

The latten sample consists of a piece of spruce wood measuring approximately 1/4” x 3/4” x 59”. The latten is cut at an angle (approximately 45 degrees) at each end. The lattens are inserted in pouches sewn in a wool blanket cover that sits on piano strings in order to protect them from dust and rust. The lattens require cutting to size to fit the various lengths of pouches after importation. Thus, at least one end angle is removed or modified and its length reduced as required.

Clearly, the rib stock and lattens require further processing of their length and ends before they can be assembled to particular pianos. Thus, in condition as imported, they belong to that class or kind of goods recognized as material lumber stock.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes, and then, if the the headings and notes do not otherwise require, in accordance with the remaining GRIs, taken in order. (GRI’s 2 through 6.)

As heading 4407 resides at the beginning of chapter 44, it reflects coverage of a relatively basic category of wood products in relation to later headings. Heading 4407 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 Explanatory Notes (ENs) to the HTS constitute the official interpretation of the tariff at the international level. The ENs to heading 4407 state in pertinent part:

With a few exceptions, this heading covers all wood and timber, of any length but of a thickness exceeding 6 mm . . . Such wood and timber includes sawn beams, planks, 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. . . .

The applicable subheading for the SPF rib stock will be 4407.10.0015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, mixtures of spruce, pine and fir(“S-P-F”). The rate of duty will be Free.

The applicable subheading for the spruce lattens will be 4407.10.0020, HTSUSA, 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, other spruce. The rate of duty will be Free.

Articles classifiable under subheadings 4407.10.0015 and 4407.10.0020, HTSUSA, 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.

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.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. 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 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

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