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 > 2001 NY Rulings > NY H80756 - NY H80835 > NY H80760

Previous Ruling Next Ruling
NY H80760




June 18, 2001

CLA-2-44:RR:NC:2:230 H80760

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0077; 4409.10.9040

Mr. M. Kenneth Behr
Ferrara International Logistics, Inc.
460 Hillside Avenue
Hillside, NJ 07205

RE: The tariff classification and marking of Mexican cypress wood from Guatemala

Dear Mr. Behr:

In your letter dated May 16, 2001, on behalf of your client, Falla Imports, you requested a tariff classification and a marking ruling.

The products to be ruled on are sawn wood boards in five different sizes. Representative sample sections of each board were submitted. The wood to be imported is of the species Mexican cypress (Cupressus lusitanica) and is grown on a plantation in Guatemala. The boards will be used in the United States to manufacture outdoor furniture, such as benches, picnic tables, beach and Adirondack chairs.

Sample no. 1 (exhibit A) is a sawn rectangular piece of wood with bullnosed edges and square cut ends. It measures approximately 2-3/4” wide by 11/16” thick and will be imported in lengths of 4 or 5 feet.

Sample no. 2 (exhibit B) is a sawn rectangular piece of wood with unworked square edges and ends. It measures approximately 1-3/4” wide by 1-1/16” thick and will be imported in lengths of 4 or 5 feet.

Sample no. 3 (exhibit C) is a sawn rectangular piece of wood with unworked square edges and ends. It measures approximately 5-3/8” wide by ¾” thick and will be imported in lengths of 10 feet.

Sample no. 4 (exhibit D) is a sawn rectangular piece of wood with unworked square edges and ends. It measures approximately 5-9/16” wide by 1-1/8” thick and will be imported in lengths of 10 feet.

Sample no. 5 (exhibit E) is a sawn rectangular piece of wood with unworked square edges and ends. It measures approximately 5-9/16” wide by 1-3/4” thick and will be imported in lengths of 10 feet.

The applicable subheading for the sawn wood boards with unworked square edges and ends (exhibits B, C, D and E) will be 4407.10.0077, 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; other (than finger-jointed); not treated; coniferous; other cedar (Thuja spp., Juniperus spp., Chamaecyparis spp., Cupressus spp. and Libocedrus spp.); other. The rate of duty will be free.

The applicable subheading for the wood boards with bullnosed edges and square ends (exhibit A) will be 4409.10.9040, HTSUSA, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; other; other. The rate of duty will be free.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

Part 134 of the Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.33, Customs Regulations (19 CFR 134.33), lists certain articles designated as “J-List” exceptions from the country of origin marking requirement. Included in this list is “Lumber, sawed.”

For purposes of country of origin marking, the five products described above fall within the term “sawed lumber” and are thus exempt from individual country of origin marking requirement.

In addition, a Treasury Decision, T.D. 74-36, further excepted sawed lumber from the requirement that the container in which excepted articles are packed in be marked with the country of origin. Consequently, neither the individual boards nor their containers or wrappings need to be marked with the country of origin.

However, the above exceptions will not apply in any case where the above described products of Guatemala are imported marked with the description “Mexican cypress”. In accordance with section 134.46 of the Customs Regulations (19 CFR 134.46), a product bearing the name of any foreign country or locality other than its country of origin must be marked, in close proximity to and in comparable size, with its country of origin preceded by the words “Made in,” or “Product of.”

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
Director,

Previous Ruling Next Ruling

See also: