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 E80338 - NY E80390 > NY E80361

Previous Ruling Next Ruling

May 4, 1999

CLA-2-44:RR:NC:SP:230 E80361


TARIFF NO.: 4407.10.0047; 4407.10.0001; 4421.90.9840

Ms. Nancy Zimmerman
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829

RE: The tariff classification of various lumber products from Brazil.

Dear Ms. Zimmerman:

In your letter dated April 5, 1999, you requested a tariff classification ruling on behalf of your client, Westwood Forest Products, Inc. (Everett, WA).

The ruling was requested on various lumber products to be used by molding and millwork manufacturers of doors and window frames. All of the items are said to be of solid, kiln-dried pine (Pinus taeda and/or elliottii), surfaced on either two or four sides. Although samples were not submitted, the descriptions you provided are sufficient for classification purposes.

“Solid Cutstock” is described as clear (of defects), solid pieces of pine which will be edge glued after importation into the United States. Sizes will range from 3/4" to 2" in thickness, 1/2" to 5 5/8" in width, and 8" to 7' in length.

“Finger-joint Blocks” are blocks of lumber to be finger-jointed after importation into the U.S. Sizes will range from 3/4" to 2" in thickness, 1 9/16" to 5 5/8" in width, and 4" to 36" in length.

The applicable subheading for the “Solid Cutstock” and the “Finger-joint Blocks” will be 4407.10.0047, 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...Southern yellow pine (Loblolly pine (Pinus taeda)),...slash pine (Pinus elliottii)...other than rough. The rate of duty will be free. “Finger-jointed Moulding Blanks” are said to be made from clear pine lumber, finger-jointed to lengths ranging from 6' to 16'. They will be 3/4" to 2" thick and 1 7/8" to 5 5/8" wide. After importation into the U.S., they will be shaped into moldings.

The applicable subheading for the “Finger-jointed Moulding Blanks” will be 4407.10.0001, HTS, which provides for wood sawn or chipped lengthwise, ... of a thickness exceeding 6 mm: coniferous... finger-jointed. The rate of duty will be free.

“Edge Glued Panels” consist of strips of kiln-dried lumber which have been edge-glued together. The panels range from 5/16" to 2" in thickness, 6" to 48" in width, and 10" to 16' in length. They will typically be used in door manufacturing after importation into the U.S.

You suggest that the edge-glued panels should be classified in subheading 4418.90.2000, HTS, which provides for other (than certain enumerated) builders’ joinery and carpentry of wood...: edge-glued lumber. However, Customs has held that the term “builders’ joinery and carpentry” generally refers to items which have been worked to the extent that they are recognizable as specific end products used in the construction of buildings. In their imported condition, the instant articles are merely rectangular panels suitable for any number of uses, and in our opinion they are not sufficiently advanced to fall within the scope of heading 4418. While subheading 4418.90.20, read in isolation, provides for “edge-glued lumber,” a subheading nevertheless cannot expand the scope of its superior (4-digit) heading. We are thus precluded from classifying the instant panels in subheading 4418.90.20 because they do not answer to the terms of heading 4418.

The applicable subheading for the “Edge Glued Panels” will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

Articles which are classifiable under subheading 4421.90.9840, HTS, which are products of Brazil are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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: