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June 25, 1999

CLA-2-44:RR:NC:SP:230 E82957


TARIFF NO.: 4407.10.0015; 4421.90.9840

Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of unassembled wooden box spring frames from Canada.

Dear Ms. Barney:

In your letter dated May 21, 1999, you requested a tariff classification ruling on behalf of your client, Slocan Group (Richmond, B.C., Canada).

The items in question are described as complete “box spring frame units,” made of spruce/pine/fir lumber (1 x 2, 1 x 3 and 1 x 1-1/4 sizes), to be shipped in “knocked-down form” for freight efficiency. Diagrams and photographs accompanying your inquiry indicate that each “frame unit” will consist of a number of pre-cut, solid wood boards intended to be assembled together following importation. The lengths and quantities of the boards comprising a frame will vary depending on the particular model of box spring, but it is assumed that each shipment will contain the exact number and combination of pieces to assemble a given number of frames.

Following importation, the pieces will be arranged in the proper configurations and fastened together to form the required frames. It is to be noted, however, that this will accomplish merely one step in the manufacture of the box springs (mattress supports). Further steps, including the addition of metal springs and textile fabric coverings, will be required to make the complete box spring units. Thus, in their imported condition, the wood pieces are merely collections of boards lacking the essential character of complete box springs, and lacking a sufficient number or type of elements to constitute substantially complete box springs. For tariff purposes, the imported wood pieces will therefore be classified simply on the basis of their individual physical characteristics. As explained below, there are two basic kinds of boards being imported, resulting in two separate classifications.

Based on the diagrams and photos, it appears that the pieces known as cross slats, center supports, end fillers, length slats and filler blocks are solid boards having a uniform rectangular cross section throughout their length, with square-cut edges and ends. The pieces known as end rails and side rails differ in that they have radius-cut ends, i.e., one corner of each end is fully rounded.

The applicable subheading for the cross slats, center supports, end fillers, length slats and filler blocks will be 4407.10.0015, 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: coniferousnot treated: mixtures of spruce, pine, and fir (“S-P-F”). The general rate of duty will be free.

Articles classifiable in subheading 4407.10.0015, 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.

The applicable subheading for the end rails and side rails will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The general rate of duty will be 3.3%.

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

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