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 E80669 - NY E80757 > NY E80692

Previous Ruling Next Ruling

May 11, 1999

CLA-2-44:RR:NC:2:230 E80692


TARIFF NO.: 4407.10.0019; 4421.90.9840

Ms. Linda Prokopetz
Canada Japan Chopstick Corp.
805 Crowley Ave
Kelowna, B.C.
Canada V1Y 7G6

RE: The tariff classification of sawn triangular strips and pointed survey stakes from Canada

Dear Ms. Prokopetz:

In your letter dated March 30, 1999 you requested a tariff classification ruling.

The ruling was requested on two spruce wood products. Two samples of each product were submitted.

The first product is a triangular piece of sawn wood referred to as a “cant strip.” One triangular sample measures approximately 1-3/8" on the base and has a height or thickness of 3/4"; a second triangular sample measures approximately 2" on the base and has a height or thickness of 1". The strips are rough sawn pieces of wood not otherwise worked. They will be imported in lengths from 8 to 12 feet. The triangular strips have multiple uses, such as, for reinforcing corners in boxes or bins, for inside corners of concrete forms, and in outside perimeters beneath roofing and decking material.

The second product is a pointed piece of wood called a survey stake. The stakes are 1"x2" and are manufactured in lengths of 12, 18, 24, 36 and 48 inches. They are pointed at one end so that they can be driven into the ground. A 12" and an 18" sample were submitted. The actual measurements of the 18" sample are 3/4" thick by 1-1/2" wide by 17-7/8" long with 1-11/16" of one end tapered from both edges to a center point. The measurements of the 12" sample are 3/4" thick by 1-7/16" wide by 11-3/4" long with 2-3/16" of one end tapered from both edges to a center point.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes.

Heading 4407, HTSUS, 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 Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. The ENs, although not dispositive or legally binding, may be consulted when determining the classification of a product under a particular heading (T.D. 89-90, 54 Fed. Reg. 35127, August 23, 1989).

The EN to heading 4407, HTSUS, state in pertinent part:

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.

It is to be noted that the wood of this heading need not necessarily be of rectangular (including square) section nor of uniform section along the length.

The triangular strips of wood being imported are sawn pieces of wood over 6 mm in thickness. They conform to the description in the EN of wood classifiable in heading 4407.

The applicable tariff provision for the sawn triangular strips of wood will be 4407.10.0019, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of thickness exceeding 6 mm; coniferous; not finger-jointed; not treated; other spruce; rough. The general rate of duty will be Free. The applicable tariff provision for the pointed survey stakes will be 4421.90.9840, HTSUSA, which provides for other articles of wood; other; other. The general rate of duty will be 3.3 percent ad valorem.

Articles classifiable under subheading 4407.10.0019, HTSUSA, 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 CFR 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: