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NY J80830

March 11, 2003

CLA-2-44:RR:NC:SP:230 J80830


TARIFF NO.: 4407.10.0077; 9506.99.6080

Mr. Douglas G. McKenny
Norman G. Jensen, Inc.
PO Box 1439
Derby Line, VT 05830

RE: The tariff classification of wooden components of playground sets, from Canada.

Dear Mr. McKenny:

In your letters dated July 11, 2002 and February 11, 2003, you requested a tariff classification ruling on behalf of Mobilier Rustique (Beauce) Inc. of St. Martin, Beauce, PQ, Canada. Illustrative literature and diagrams were submitted for our review.

The goods in question are various wooden components used in the assembly of outdoor “playground sets,” which are large jungle-gym style structures incorporating features such as swings, ladders, sliding boards, play decks, climbing ramps, etc. Since the playground sets will generally be custom made in the United States for individual purchasers, the components will not be imported as knocked-down kits but merely as parts for inventory.

Due to the large number of products comprising your request, we will divide them into groups of items that share the same basic physical characteristics.

The products of Group 1 are pieces of northern white cedar lumber, i.e., sawn wood boards and timbers, having a uniform rectangular cross section and cut to specific lengths. They are surfaced-four-sides and have nominal cross-section sizes ranging from 1”x 2” to 4” x 6”. They will be used mainly for posts, braces and the like. In their imported condition, they are recognizable only as sawn wood, and will therefore be classified in the tariff heading that specifically provides for such wood. The item (code) numbers of the products in this group are as follows: Group1

CW544P1 CW1044PP CW1244P1
CW844P1 CW1046P1 CW1246P1
CW944P1 CW1144P1 CW1420
CW1044P1 CW1215 CW1496

The applicable subheading for the products of Group 1 will be 4407.10.0077, 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 end-jointed, of a thickness exceeding 6 mm: coniferous...other cedar. The rate of duty will be free.

The products of Group 1 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 rulings issued by Customs.

The products of Group 2 are also individual pieces of sawn wood, but each has been pre-drilled with two or more holes to accommodate screws, bolts and/or nails that will eventually be employed to assemble/fasten the playground set components together. The holes are in precise locations according to specifications, and most have also been countersunk. Some of the boards in this group have additionally been specially shaped (e.g., with notches, angle-cut ends, etc.) to conform to their particular application. In two instances (CW2451 and CW2475), metal snaps have also been affixed to the wood. The products of this group are broadly categorized as “braces” in you client’s product listing. Their code numbers are as follows:

Group 2

CW2K CW2418 CW2448 CW2475
CW4K CW2419 CW2451 CW2475NS
CW6K CW2467 CW2451NS CW4436
CW226 CW2427 CW2451SB
CW243 CW2433 CW2454SB

The products of Group 3 differ from those of those of Groups 1 and 2 in that each consists of numerous pieces of wood that have been pre-assembled (with screws or nails) into one of various kinds of panel-like articles. The products have the specific dimensions required for them to serve as subassemblies that will fit, without further work, onto a playground set. This group includes “siding” (which incorporate “window” cutouts) and “fences,” both of which will serve as sections of safety barriers or enclosures for play areas within the playground set. The group also includes ramps, railing units, platforms and play decks. The code numbers for the products in Group 3 are as follows:

Group 3

CW2035 CW4PF CWRF (R or L)
CW2048 CW6PF CW25P

We find that the products of Groups 2 and 3 have been worked or processed to the extent that they no longer answer to the specific provision (“sawn wood”) of heading 4407, HTS. The pieces of wood have been made into manufactured articles prepared for a particular use. Based on the totality of the information you have provided, it appears that they are dedicated for use as parts of playground equipment. They will therefore be regarded as such for tariff classification purposes.

Accordingly, the applicable subheading for all of the items in Group 2 and Group 3 will be 9506.99.6080, HTS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sportsor outdoor games, not specified or included elsewhere in this chapter; parts and accessories thereofother. The general rate of duty will be 4%.

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

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