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NY I88203




November 26, 2002

CLA-2-44:RR:NC:2:230 I88203

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.6900

Mr. William Robertson
Kettle Valley Garden Products
1151 West 8th Ave, 2nd Floor
Vancouver, B.C. V6H 1C5
Canada

RE: The tariff classification of cedar grilling planks from Canada

Dear Mr. Robertson:

In your letter dated October 24, 2002 you requested a tariff classification ruling.

The ruling was requested on cedar grilling planks. Samples of a loose plank and a package of planks packed for retail sale were submitted. The planks consist of rectangular boards of western red cedar measuring approximately 15” long by 7” wide by 3/8” thick. The edges and ends of the boards are square and unworked. Both faces of the boards have a rough combed texture. You refer to the surface work as grooving; however, the boards do not have the appearance of wood continuously grooved on the faces. The surface processing appears similar to rougher header planing.

The boards are sold in packages of four as cedar grilling planks to be used as cooking utensils on a barbecue. In your opinion, you believe that the planks are not construction lumber and that they should be classified as other articles of wood under heading 4421 of the Harmonized Tariff Schedule of the United States (HTSUS).

Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.

Heading 4407 provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Heading 4421 provides for other articles of wood.

The subject planks fit within the description of articles of heading 4407. They consist of sawn wood over 6 mm in thickness. The board width and length and surface texture, as well as their use as cooking utensils rather than as construction lumber are immaterial to their classification within heading 4407 because heading 4407 is not a use provision. Since the planks are provided for in heading 4407, heading 4421 does not apply. In this regard, you may want to review Customs ruling HQ 961208 of June 1, 1999 which is available on the Customs website at www.customs.gov.

The applicable subheading for the grilling planks will be 4407.10.0069, 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 end-jointed, of a thickness exceeding 6 mm; coniferous, other, not treated, western red cedar, other. The rate of duty will be free.

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 and origin 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,

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