CLA-2 RR:CR:TE 962715 jb
Mr. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230
RE: Classification of primed combed spruce fascia board; heading 4407
Dear Mr. Machado:
On December 17, 1992, our New York office issued to you New York Ruling Letter
(NY) 880658, which addressed the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of primed combed spruce fascia board. This letter is to inform you that after review of that ruling, it has been determined that the classification of that merchandise in heading 4418, HTSUS, is incorrect. As such, NY 880658 is revoked pursuant to the analysis which follows below.
FACTS:
The subject merchandise consists of merchandise described as remanufactured softwood board to be used as fascia material or as trim around gable ends on houses. The sample identified in the
ruling consists of a dimensional S4S spruce softwood board measuring 1-3/8 inch thick, that has
been run through a rougher header machine with claws. The surface has been clawed to give it a
rough combed look, and is painted white.
ISSUE: What is the proper classification for the subject merchandise?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.
Chapter 44, HTSUS, provides for, among other things, wood and articles of wood. This chapter is structured so that less processed wood appears at the beginning of the chapter followed by more advanced wood in later headings within the same chapter. Thus, for example, heading 4403, HTSUS, is a general provision for wood in the rough, whether or not stripped of bark or sapwood or roughly squared, and heading 4421, HTSUS, is a basket provision for more advanced articles of wood that cannot be classified elsewhere in the chapter.
As heading 4407 resides at the beginning of Chapter 44, HTSUS, it reflects coverage of a relatively basic category of lumber products in relation to heading 4418, which, residing closer to the end of Chapter 44, HTSUS, reflects coverage of a relatively more advanced category of products. Heading 4407, HTSUS, provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm. The Explanatory Notes to the Commodity Description and Coding System (EN) to heading 4407, HTSUS, state in relevant part:
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 Note to this Chapter).
Heading 4418, provides for, among other things, builder’s joinery and carpentry of wood. The EN to heading 4418, HTSUS, state in pertinent part:
This heading applies to woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building, etc., in the form of assembled goods or as recognizable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc.
The term "joinery" applies more particularly to builders' fittings (such as doors, windows, shutters, stairs, door or window frames), whereas the term "carpentry" refers to woodwork (such as beams, rafters and roof struts) used for structural purposes or in scaffoldings, arch supports, etc., and includes assembled shuttering for concrete constructional work. ...
The tariff issue to be resolved, therefore, is whether the process of planing these boards through a rougher header machine causes these articles to be considered as one of the relatively advanced articles provided for under heading 4418, HTSUS, that is, “builders’ joinery and carpentry of wood.” Upon further analysis of the competing tariff provisions, we do not believe that subjecting these boards to such a process is sufficient to change their classification.
The dimensions of standard sawn lumber, also commonly referred to as “rough green lumber”, are specific to the final “dressed” lumber size. In the trade, the meaning of “dressed” lumber or “surfaced” lumber, is recognized as lumber which has been planed on at least one side and is ready in its final dimensions. As such, the thickness and width of rough green lumber is larger than the final desired size in order to accommodate the planing of the boards. It thus follows that the process of putting lumber through a rougher header machine or broken knife planer results both in bringing rough green lumber to the required dimensions by removing a certain amount of wood, and producing a surface(s) with a rough texture.
The term “plane” is defined in Webster’s Ninth New Collegiate Dictionary, 1991, at 899, as:
1a. To make smooth or even: LEVEL
2. To remove by planing- often used with away or off
In The Complete Dictionary of Wood, by Thomas Corkhill, 1979, at 411, the term “planed” is defined as “Surfaced. Wrought to a smooth surface by hand or machine.”
It is the position of this office that a rougher header machine or a broken knife planer, similar to a traditional planer that surfaces lumber to a smooth finish, results in the removal of an appropriate amount of wood in order to achieve the desired lumber size. The distinction between these two types of planers lies in the fact that the latter creates a rough textured surface and not, as in the former case, a smooth finish. However, we emphasize that both types of planing result in the reduction of a board size to produce predetermined dimensions. Accordingly, the subject merchandise falls within the terms of the EN to heading 4407, HTSUS, which encompass products which are 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.
Furthermore, we note that the language regarding the term “carpentry” appearing in the EN to heading 4418, should be read in the context of the paragraph immediately preceding it so that heading 4418 applies only to woodwork used for structural purposes which is in the form of assembled goods or as recognizable unassembled pieces. In other words, the article must be in the form of an assembled good or exhibit some feature (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly) which qualifies it as a recognizable unassembled piece. It follows that, because the subject merchandise is not in the form of assembled goods and does not qualify as recognizable unassembled pieces, the subject articles do not serve a structural purpose within the meaning of the EN to heading 4418, HTSUS, as properly understood.
Thus, classification in heading 4418, HTSUS, is precluded. The appropriate classification for this merchandise is in heading 4407, HTSUS.
HOLDING:
NY 880658 is revoked to reflect the proper classification of the subject rough header lumber in heading 4407, HTSUS.
The subject primed combed spruce fascia board is properly classifiable in subheading 4407.10.0002, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm: coniferous: other: treated with paint, stain, creosote, or other preservative. The applicable rate of general duty is “Free”.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division