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 876673

Previous Ruling Next Ruling
NY 876673

August 18, 1992

CLA-2-44:S:N:N1:230 876673


TARIFF NO.: 4421.90.9040; 4409.10.9040; 4407.10.00

Mr. Jim Vander Yacht
Border Brokerage Co., Inc.
P. O. Box B
Blaine, WA 98230

RE: The tariff classification of wooden flanges and staves for cable reels from Canada

Dear Mr. Vander Yacht:

In your letter dated July 13, 1992 you requested a tariff classification ruling on behalf of your client, R & R Lumber Supplies (1989) Ltd. of Richmond, B. C., Canada.

The ruling was requested on components for wooden cable reels, not imported in sufficient quantities to make specific numbers of cable reels. The components to be classified are the end pieces of cable reels known as flanges and the staves which are mounted between two flanges. Representative samples were submitted.

The flange is a thick circular piece of wood. It is composed of one layer of solid boards of wood placed next to each other but not glued together. This layer is nailed to a second similar layer of boards which run at an angle to the first layer. The assembly is cut into a circle which varies in diameter. The flange has a hole cut out in the center, a circular cut on the inside surface where the staves will be mounted and drilled holes for mounting bolts that will hold a complete reel together.

The staves are either flat pieces of softwood lumber or contoured pieces of softwood lumber which will fit into the circular cuts on the flanges. The dimensions of the staves vary. The flat stave sample is a plain solid rectangular piece of wood. The contoured stave sample is a solid rectangular piece of wood curved down the length.

The applicable subheading for the wooden cable reel flanges will be 4421.90.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem.

Goods classifiable under subheading 4421.90.9040, HTS, which have originated in the territory of Canada, will be entitled to a 3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the contoured cable reel staves will be 4409.10.9040, HTS, which provides for other coniferous wood 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 rate of duty will be Free.

The applicable subheading for the flat cable reel staves will be 4407.10.00, HTS, which provides for coniferous 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. The appropriate last two statistical digits of this tariff number depends on the specific species of coniferous wood.

Softwood lumber products from Canada classifiable under subheadings 4407.10.00, HTS, and 4409.10.90, HTS, are subject to countervailing duty. All entries of such softwood lumber products from Canada that are entered, or withdrawn from warehouse, for consumption, on or after July 13, 1992, are required to have a cash deposit equivalent to 6.51 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.


Previous Ruling Next Ruling

See also: