CLA-2-44:S:N:N1:230 873209
Ms. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230
RE: Tariff classification of wood squares and wood strips of solid
Western red cedar surfaced, edges eased, and ends square cut.
Dear Ms. Machado:
In your letter dated March 26, 1992, you requested on behalf
of Sylvanex Lumber Products Inc. a tariff classification ruling on
wood products from Canada.
The products in question are produced on a molder matcher
planing machine and are imported in sizes of 19 mm by 38 mm and 38
mm by 38 mm and in lengths of 6 to 20 feet. The four edges have
been eased (slightly rounded). The importer claims that these wood
squares and strips are used as trim on cedar oriented buildings.
Classification of goods under the Harmonized Tariff Schedule
of the United States (HTS) is governed by the General Rules of
Interpretation (GRI's). GRI 1 provides that classification is
determined first in accordance with the terms of the headings of
the tariff and any relative section or chapter notes.
The Explanatory Notes (EN) to the HTS constitute the official
interpretation of the tariff at the international level. The EN
to heading 44.07 state:
With a few exceptions, this heading covers all wood and
timber, of any length but of a thickness exceeding 6 mm,
sawn or chipped along the general direction of the grain
or cut by slicing or peeling. Such wood and timber includes
sawn beams, flitches, boards, laths, etc.
The products of this heading may be planed (whether or not
the angle formed by two adjacent sides is slightly rounded
during the planing process), sanded or end-jointed, e.g.
finger-jointed (see the General Explanatory Notes to this
Chapter). (Emphasis added.)
The importer believes that the subject products are
standard wood moldings and should be classified under
subheading 4409.10.40. (We assume that the heading
intended to be cited was 4409.10.45.)
We note that the subject squares and S4S stock can
be made of many wood species. In addition, they can
and are produced with edges square or eased. These
products are used not only as trim but also for
cabinets, framing for shelves, blanks for spindles,
balusters, and many other utilitarian uses.
The operations of cutting wood strips or boards to
certain specific sizes and easing the edges does not
remove the products from the sawn wood heading of 4407
as the EN clearly state. In addition, we believe that
neither the importer's intent nor the actual uses of
the wood strips are alone determinative of the proper
tariff classification.
The applicable subheading for the Western red cedar
squares and strips (S4S stock) will be 4407.10.0061,
Harmonized Tariff Schedule of the United States
(HTSUS), which provides for wood sawn or chipped
lengthwise, sliced or peeled, whether or not planed,
sanded or finger-jointed, of a thickness exceeding 6
mm. The rate of duty will be free.
Canadian softwood lumber under subheading
4407.10.00 is subject to the Department of Commerce
preliminary determination of Countervailing Duty.
Thus, softwood lumber products from Canada that are
entered, or withdrawn from warehouse, for consumption
on or after March 12, 1992 are subject to a cash
deposit or bond in an amount equal to 14.48 percent
ad valorem.
This ruling is being issued under the provisions
of Section 177 of the Customs Regulations (19 C.F.R.
177).
A copy of this ruling letter should be attached to
the entry documents filed at the time this merchandise
is imported. If the documents have been filed without
a copy, this ruling should be brought to the attention
of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport