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 > 2002 NY Rulings > NY H86298 - NY H86436 > NY H86408

Previous Ruling Next Ruling
NY H86408




December 26, 2001

CLA-2-44:RR:NC:SP:230 H86408

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0001; 4421.90.9840

Mr. Robert Chicoine
Domtar Inc.
395 de Maisonneuve Blvd. West
Montreal, Quebec
Canada H3A 1L6

RE: The tariff classification of finger-jointed and/or edge-glued sawn wood used in door manufacturing, from Canada.

Dear Mr. Chicoine:

In your letter dated December 11, 2001 you requested a tariff classification ruling. Three samples described as “cut-stock wood door components” were submitted for our review.

Sample #1 is a wooden board made up of short, solid pieces of sawn jack pine that have been finger jointed together to form a longer board. The board has a uniform rectangular cross section having actual measurements of 1-1/8” x 1-1/2”. It will be imported in various designated precise lengths, the shortest being 22-1/16” and the longest being 34-1/16”. The ends are unworked (square-cut).

Sample #2 is the same as #1, except that its cross section measures 1-1/8” x 3” (actual).

Sample #3 is a wooden board made up of short, solid pieces of sawn jack pine that have been finger-jointed as well as edge-glued together to increase both the length and the width. It has a uniform rectangular cross section measuring 1-7/16” thick x 3-1/2” wide (actual), and will be imported in lengths of 82” or less, depending on customer requirements. The ends are unworked (square-cut).

You state that in their imported condition, all of the above products will be ready for immediate use by your clients in the door manufacturing industry. No further processing will be required. We note, however, that the articles have the appearance of general-purpose boards, and they do not have any distinguishing characteristics dedicating them to any particular application.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes. The subject goods are classifiable in accordance with GRI 1.

The applicable subheading for the imported items represented by samples 1 and 2 will be 4407.10.0001, HTS, 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 finger-jointed. The rate of duty will be free.

The applicable subheading for the imported items represented by sample 3 will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The general rate of duty is 3.3%. Please note that in 2002, this HTS number will change to 4421.90.9740, but the tariff description and general rate of duty will remain the same.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.

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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: