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 E89132 - NY E89193 > NY E89184

Previous Ruling Next Ruling
NY E89184





November 8, 1999

CLA-2-44:RR:NC:SP:230 E89184

CATEGORY: CLASSIFICATION

TARIFF NO.: 4401.30.4090

Mr. Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
Port Huron, MI 48061-8008

RE: The tariff classification of wood “trim ends” (sawmill waste) from Canada.

Dear Mr. Murphy:

In your letter dated October 6, 1999, you requested a tariff classification ruling on behalf of your client, Canfor Wood Products Marketing, a division of Canadian Forest Products Ltd., Vancouver, BC, Canada.

The items in question are wood waste products, known as “trim ends” or “tails,” which your client’s Bellingham, Washington plant wishes to import from sawmills located in Canada. The Canadian mills will generate the waste during the production of softwood lumber (e.g., 2x4, 2x6 and 2x8 boards). The “trim ends” result when end pieces of lumber are cut off to achieve uniform lengths or to remove defects. You state that the imported trim ends typically will range from less than one inch to 24 inches in length and 4 to 8 inches in width.

You state that the wood waste will not be segregated in Canada in any way, that is, by length, width, thickness, color, grade, species or other criteria. You anticipate that this waste product will be shipped mostly in bulk containers, but may occasionally be palletized.

For the purpose of this ruling, we can understand how this product can be shipped in bulk containers; however, palletizing the product does not seem a feasible method of shipping without segregating. Thus, this ruling does not apply to palletized “trim ends.” If you wish to request a ruling on the palletized waste, please submit details on how non-segregated waste, including the very small pieces, can be palletized in a commercially viable manner.

Following importation into the United States, your client will use the trim ends in the manufacture of finger-jointed lumber. The applicable subheading for the non-segregated wood “trim ends” or “tails,” shipped in bulk and in various sizes as described above, will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. The rate of duty will be free.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: