CLA-2-44:OT:RR:NC:2:230
Mr. Samuel Zygmuntowicz
Violin Maker
565A 3rd St.
Brooklyn, NY 11215
RE: The tariff classification of solid wood boards from Italy and/or Germany
Dear Mr. Zygmuntowicz:
In your letter dated April 2, 2013, you requested a tariff classification ruling. The ruling was requested on solid wood boards to be used in the manufacture of musical instruments. Representative photos were submitted for our review.
The generally rectangular boards are composed of Norway spruce (Picea abies) and measure approximately 45cm x 15cm x 5cm. The edges and faces of the boards are split, as you note, with a froe or wedge, while the ends are sawn across the grain. The boards are heat treated but not otherwise prepared, aside from provisional sealing of the board ends.
The applicable subheading for the split Norway spruce boards will be 4403.20.0035, Harmonized Tariff Schedule of the United States, which provides for Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: Other, coniferous: Logs and timber: Spruce (Picea spp.). 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/.
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