CLA-2-44:OT:RR:NC:2:230
Ms. Carol Denise Guterres
EKG Home Holdings Ltd.
5292 272nd Street
Langley, BC V4W 1W3
Canada
RE: The tariff classification of wooden cedar blocks from Canada
Dear Ms. Guterres:
In your letter dated January 25, 2012, you requested a tariff classification ruling.
The ruling was requested on wooden cedar blocks identified as “Columbia Blocks”. Photographs were submitted for our review. The blocks are composed of cedar that you identify as Thuja plicata spp., or Western red Cedar and are tapered and sawn to specific sizes. The blocks are sold in four sizes: 18” h x 11 ½” w x 11 ½” l, 18” h x 13” w x 13” l, 22” h x 11 ½” w x 11 ½”l, and 22” h x 13”w x 13” l. You state in your letter that the cedar blocks are sold to retail customers in their natural state to be used as either stools or tables.
You suggest in your letter that the cedar blocks be classified under 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Other wooden furniture: Other; Other. However, the cedar blocks do not appear to be dedicated as articles of furniture or parts thereof. As such, the blocks are not classified under heading 9403, HTSUS. Furthermore, the blocks specifically meet the terms of heading 4407, HTSUS.
The applicable subheading for the wooden cedar blocks will be 4407.10.0169, HTSUS, 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 : Not treated: Other (than certain species): Western red cedar: Other . The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Additionally, articles classifiable under subheading 4407, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)).
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division