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 > 1994 NY Rulings > NY 803639 - NY 877328 > NY 873209

Previous Ruling Next Ruling
NY 873209

May 4, 1992

CLA-2-44:S:N:N1:230 873209


TARIFF NO.: 4407.10.0061

Ms. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230

RE: Tariff classification of wood squares and wood strips of solid Western red cedar surfaced, edges eased, and ends square cut.

Dear Ms. Machado:

In your letter dated March 26, 1992, you requested on behalf of Sylvanex Lumber Products Inc. a tariff classification ruling on wood products from Canada.

The products in question are produced on a molder matcher planing machine and are imported in sizes of 19 mm by 38 mm and 38 mm by 38 mm and in lengths of 6 to 20 feet. The four edges have been eased (slightly rounded). The importer claims that these wood squares and strips are used as trim on cedar oriented buildings.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.

The Explanatory Notes (EN) to the HTS constitute the official interpretation of the tariff at the international level. The EN to heading 44.07 state:

With a few exceptions, this heading covers all wood and timber, of any length but of a thickness exceeding 6 mm, sawn or chipped along the general direction of the grain or cut by slicing or peeling. Such wood and timber includes sawn beams, 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 (see the General Explanatory Notes to this Chapter). (Emphasis added.)

The importer believes that the subject products are standard wood moldings and should be classified under subheading 4409.10.40. (We assume that the heading intended to be cited was 4409.10.45.)

We note that the subject squares and S4S stock can be made of many wood species. In addition, they can and are produced with edges square or eased. These products are used not only as trim but also for cabinets, framing for shelves, blanks for spindles, balusters, and many other utilitarian uses.

The operations of cutting wood strips or boards to certain specific sizes and easing the edges does not remove the products from the sawn wood heading of 4407 as the EN clearly state. In addition, we believe that neither the importer's intent nor the actual uses of the wood strips are alone determinative of the proper tariff classification.

The applicable subheading for the Western red cedar squares and strips (S4S stock) will be 4407.10.0061, Harmonized Tariff Schedule of the United States (HTSUS), 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. The rate of duty will be free.

Canadian softwood lumber under subheading 4407.10.00 is subject to the Department of Commerce preliminary determination of Countervailing Duty. Thus, softwood lumber products from Canada that are entered, or withdrawn from warehouse, for consumption on or after March 12, 1992 are subject to a cash deposit or bond in an amount equal to 14.48 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

Previous Ruling Next Ruling

See also: