CLA-2-44:OT:RR:NC:2:230
Mr. Kevin Yardley
Diamond Teak
220 North Main Street
P.O. Box 122
Sellersville, PA 18960
RE: The tariff classification of hardwood dowels and lumber boards from Costa Rica
Dear Mr. Yardley:
In your letter dated May 20, 2014, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on June 3, 2014.
The ruling was requested on wooden dowels and lumber boards. The lumber is identified as “turning square blanks” or “pen blanks”. Five representative samples were submitted for our review. The samples will be retained for future reference.
The submitted lumber samples are square-cut, rectangular- shaped wooden blanks measuring 5/8”(W) x 5/8” thick x 5” (L) , ¾” (W) x ¾” thick x 5” (L), and 1 ½”(W) x 1 ½” thick x 18 (L) respectively. The blanks are sawn lengthwise along the grain of the wood and square cut at the ends. You state the species of hardwood to be Cocobolo (a Central American hardwood).
The submitted dowel samples are cylindrical rods of various diameters from 5/8” to ¾” and are 5” in length. The rods are made of solid Cocobolo and are sanded.
The applicable subheading for the hardwood lumber panels will be 4407.99.0193, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: nonconiferous: wood dowel rods: plain. The rate of duty will be free.
The applicable subheading for the hardwood dowels will be 4409.29.6500, HTSUS, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: other nonconiferous wood dowel rods, sanded, grooved or otherwise advanced in condition. The rate of duty will be 4.9 percent ad valorem.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division