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NY J83825

May 5, 2003

CLA-2-44:RR:NC:SP:230 J83825


TARIFF NO.: 4409.10.9040; 4407.10.0015; 4421.90.9740

Mr. Douglas P. Beebe
Affiliated Customs Brokers USA, Inc.
PO Box 2421
Champlain, NY 12919

RE: The tariff classification of solid, shaped wood boards used for paneling, and lumber used for box-spring frames, from Canada.

Dear Mr. Beebe:

In your letter dated April 21, 2003, you requested a tariff classification ruling on behalf of your client, Woodcorp Distribution Inc. (Montreal, PQ, Canada). Samples and specifications accompanied your request.

The first product is identified as “SPF wood paneling” intended for eventual sale to consumers through retail hardware/home improvement stores. The sample is a solid wood board measuring approximately 3-3/16” in width by 5/16” in thickness. It is tongued and grooved along its edges, and continuously beaded for a decorative effect along its face. The sample is square cut at both ends, and we assume the product will be imported in that condition. (Your client states that it will be imported and sold in 8-foot lengths.)

The applicable subheading for the above-described shaped boards known as “SPF wood paneling” will be 4409.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: coniferous: other. The rate of duty will be free. The remaining products, described in your submission as “bedframe components,” are actually pieces of pre-cut SPF lumber used in the assembly of frames for box springs. These items will be imported in bulk and sold either by the piece or by board feet. The different kinds are as follows:

Filler strips: 1” x 1-1/2” (nominal) boards in lengths ranging from 30-1/2” to 79-1/2”, with square-cut ends.

Center rails: 1” x 2” (nominal) boards in lengths ranging from 71-1/2” to 80-1/2”, with square-cut ends.

End rails: 1” x 3” (nominal) or 1” x 4” (nominal) boards in lengths ranging from 35” to 59-1/2”. All ends are radius cut (i.e., one corner at each end is fully rounded).

Side rails: 1” x 3” (nominal) or 1” x 4” (nominal) boards in lengths ranging from 74” to 83”. All ends are radius cut (one corner at each end is fully rounded).

Your client states that the above-described imported box spring components will be sent to customers such as Sealy, Restonics, Serta, etc., who will assemble them into frames. For the purposes of this ruling, it is assumed that all of these components will be imported ready for assembly, without any further processing.

The applicable subheading for the filler strips and the center rails will be 4407.10.0015, 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: coniferousmixtures of spruce, pine, and fir (“S-P-F”). The rate of duty will be free.

The applicable subheading for the end rails and the side rails will be 4421.90.9740, HTS, which provides for other (non-enumerated) articles of wood. The general rate of duty will be 3.3%.

The paneling, the filler strips and the center rails 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.

You also inquired about another group of box spring components known as “slats,” both with square-cut and radius-cut ends. We are unable to rule on these without additional information. The slats serve as supports connecting the side rails. Thus, their length should be comparable to the end rails. Nevertheless, the maximum slat length you have indicated, 80-1/2”, is considerably longer than the maximum indicated length of the end rails, 59-1/2”. Please clarify what the actual dimensions of the imported slats will be. Also, please explain the purpose of the radius-cut ends on the 1” x 3” (nominal) slats, and indicate whether these slats will be further processed in the U.S. prior to assembly into frames. Explain the nature and purpose of any such further processing.

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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