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 > 1999 NY Rulings > NY D89603 - NY D89653 > NY D89631

Previous Ruling Next Ruling

April 8, 1999

CLA-2-44:RR:NC:SP:230 D89631


TARIFF NO.: 4407.10.00

Mr. Bernard Adrien
Fritz Starber Inc.
410, St-Nicolas, Bureau 300
Montreal, Quebec H2Y 2P5

RE: The tariff classification of sawn wood beams from Canada.

Dear Mr. Adrien:

In your letter dated March 10, 1999, you requested a tariff classification ruling on behalf of your client, ADF Sawmill (Armand Duhamel & Fils Inc., St-Ignace de Stanbridge, PQ, Canada).

The items in question, photographs of which were submitted, are “dimensional squared beams” (sawn wood beams) made in Canada by your client using eastern hemlock logs obtained from the United States. The photos show strapped bundles of solid wooden beams having a uniform rectangular cross section throughout their length. They appear to have square-cut edges and ends. The photos show beams of three representative sizes: 6" x 6" x 16', 6" x 10" x 16', and 10" x 10" x 20'.

You state that the beams can be used in:

> Landscaping industry;
> Concrete constructional work;
> Building industry, when the beams are piled on top of each other to assemble the walls of single-family dwellings.

The applicable subheading for the hemlock beams will be 4407.10.00, Harmonized Tariff Schedule of the United States (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. The rate of duty will be free.

Articles classifiable in subheading 4407.10.00, HTS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

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 212-637-7009.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: