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 > 2003 NY Rulings > NY J86384 - NY J86428 > NY J86426

Previous Ruling Next Ruling
NY J86426

July 14, 2003

CLA-2-44:RR:NC:2:230 J86426


TARIFF NO.: 4421.90.9740

Mr. John S. Coker
The Ridge Company
P.O. Box 1-A
Eugene, OR 97440-3101

RE: The tariff classification of wooden shims from China

Dear Mr. Coker:

In your letter dated June 23, 2003 you requested a tariff classification ruling.

The ruling was requested on two separate prospective importations of wooden shims from China. You submitted a representative sample and a sales brochure of the product. The product is currently being produced domestically by your company. You propose to import the product from China.

The product, as represented by the sample, is a tapered piece of wood measuring 15-3/4” long and 1-1/4” wide. The thickness tapers from ¼” down to 1/8”. No part of the sample piece is over 6 mm in thickness. The shims will be packed 48 pieces in a bundle. As noted by you, the product is similar to the shims ruled on in ruling NY 816163 dated November 22, 1995.

In the first prospective importation, which is currently under consideration, the shims will be manufactured in China from cedar of Asian origin. The botanical name of the species is Cedrus deodora.

In the second prospective importation, you propose to import shims manufactured in China from Canadian western red cedar or spruce/pine/fir (SPF). The shims will be imported directly into the United States from China.

The applicable subheading for the wooden shims represented by the sample and manufactured from Asian cedar, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the wooden shims produced in China from Canadian wood. Your request for a classification ruling should include information on what form the Canadian wood was in when imported into China and what processing steps were performed in China. When this information is available, you may wish to consider resubmission of your request.

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: