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NY E89174

November 19, 1999

CLA-2-44:RR:NC:SP:230 E89174


TARIFF NO.: 4407.10.0015; 4421.90.9840

Mr. Richard A. Rocco
Livingston International, Inc.
27215 Northline Road
Taylor, MI 48180

RE: The tariff classification of pre-cut lumber for box-spring frames, from Canada.

Dear Mr. Rocco:

In your letter dated October 25, 1999, you requested a tariff classification ruling on behalf of your client, Donohue Inc. (Quebec City, PQ, Canada).

The goods in question are solid pre-cut S-P-F wooden boards to be imported for assembly into products you identify as “mattress supports,” which actually are frames used in the manufacture of box springs. You state that each shipment will contain the proper quantity and combination of boards necessary to assemble a given number of such frames.

After the boards are assembled into the frames in the United States, springs, padding, fabric and other components will be added to make the finished box spring units. It is thus important to note that the imported wood components constitute merely unassembled frames, which in turn are only parts of the finished products (box springs). As such, the wood items in their imported condition do not represent a sufficient number or type of elements required for the finished box spring units, and do not exhibit the essential character of such units. Therefore, the imported wood components will be regarded for tariff purposes simply as a collection of boards classifiable according to their individual physical characteristics.

Partial (end-piece) samples representing the boards, and a diagram showing how they will be assembled after importation, were submitted and will be retained for reference. The dimensions of the boards will vary depending on the box-spring model for which they are intended, but all of them will exceed 6 mm in thickness. We find that for tariff classification purposes, they are of two basic kinds: 1. Boards with a rectangular cross-section, square-cut or eased edges, and square-cut ends having one eased corner. (You refer to these ends as “special radius ends.”) These boards are known as center supports, end fillers and center rails.

2. Boards with a rectangular cross-section and radius-cut (fully-rounded) ends. These boards are known as side rails and top rails.

The applicable subheading for the products of group 1 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 rate of duty will be free.

The applicable subheading for the products of group 2 will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The general rate of duty will be 3.3%.

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.

In the event that the subject goods, when imported into the United States, do not meet the description and the facts set forth in this ruling, the subject ruling letter will not be applicable to those goods. As such, in the event that the merchandise or the facts are modified in any way, you should resubmit for a ruling request to cover the new situation. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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