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 > 2002 NY Rulings > NY I80333 - NY I80382 > NY I80378

Previous Ruling Next Ruling
NY I80378

April 26, 2002

CLA-2-44:RR:NC:2:230 I80378


TARIFF NO.: 4409.10.9020; 4409.10.9040

Mr. Kerry Baran
Canada Japan Woodworks Ltd.
805 Crowley Avenue
Kelowna, BC, V1Y 7G6

RE: The tariff classification of wine rack parts from Canada

Dear Mr. Baran:

In your letter dated March 27, 2002 you requested a tariff classification ruling.

The ruling was requested on two items described as custom moldings for use in wine rack construction. Two samples labeled “wine rack mouldings – bottle cleats” were submitted. The samples consist of rectangular pieces of wood measuring approximately 11/16” wide x 11/16” thick x 12” long. Both samples have two continuously rounded edges down the length on one side. One of the samples has two square cut ends. The other sample has one square cut end and one slight angle cut end. You state that the angle cut end is for aesthetic purposes only. The bottle cleats will be used as the horizontal parts of a bottle ladder which forms one section of a modular wine rack. The wine rack parts will be made of either western red cedar or spruce/pine/fir (SPF) wood.

The applicable subheading for both wine rack parts made of western red cedar will be 4409.10.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its edges, ends or faces, coniferous, other, western red cedar. The rate of duty will be free.

The applicable subheading for both wine rack parts made of SPF will be 4409.10.9040, HTSUSA, which provides for wood continuously shaped along any of its edges, ends or faces, coniferous, other, other. The rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Custom

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. 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 646-733-3035.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: