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 873646

Previous Ruling Next Ruling
NY 873646

May 20, 1992

CLA-2-44:S:N:N1:230 873646


TARIFF NO.: 4409.10.9040

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

RE: The tariff classification of 5/4" wood decking with bullnosed edges (radius edging) from Canada.

Dear Ms. Machado:

In your letter dated April 10, 1992, you requested a tariff classification ruling on behalf of TKM Wood Products of Sundre, Alberta, Canada.

The product in question is 5/4" decking made of lodgepole pine (a coniferous species). The decking product is made from 2" x 4" and 2" x 6" lumber (nominal sizes). TKM Wood Products uses this lumber in their molder line to convert the lumber to a decking product with nominal dimensions of
1-1/4" x 4" and 1-1/4" x 6". In addition, each board has been bullnosed (radius edging) along its length. Three samples of this product show that the edges along its length are completely rounded.

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.

Heading 4409 states as follows:

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed.
The Explanatory Notes (EN) to the HTS constitute the official interpretation of the tariff at the international level. The EN to heading 44.09 state as follows:

This heading covers timber, particularly in the form of boards, planks, etc., which, after sawing or squaring, has been continuously shaped along any of its edges or faces...

The EN list some common forms of boards covered by heading 4409. One of these products is "round-edged boards".

The applicable subheading for the 5/4" decking boards will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for other coniferous wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed. The rate of duty will be free.

Canadian softwood products under subheading 4409.10.90, HTSUS, are subject to the Department of Commerce determination of Countervailing Duty.

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: