CLA-2-44:OT:RR:NC:N3:230
Ms. Lois Sproul
Lois Sproul CHB, Inc.
475 Swanson Rd.
Tyrone, GA 30290
RE: The tariff classification of solid wood “cornhole” game parts from Brazil
Dear Ms. Sproul:
In your letter, dated October 26, 2016, you requested a tariff classification ruling on behalf of your client, O F Lumber Sales, Inc. The ruling was requested on solid wood “cornhole” game parts. Photos and product information were submitted for our review.
The ruling request regards taeda (loblolly) pine parts for a “cornhole” game. The three pieces each measure 1.5” thick by 3.5” wide (2x4 nominal). The first measures 11” in length, and is dog-eared and drilled with one hole on one end, and angle cut on the opposite end. This part is a leg of the “cornhole” game. The second piece measures 44.8” in length, and is drilled three times on one end, twice at an angle and once straight through the board. This piece functions as the side of the “cornhole” game. The third measures 24” in length, and is a straight-cut board. This piece functions as the end piece of the “cornhole” game. Each piece is cut to specification and ready for installation.
Additional US Rule of Interpretation 1(c) states:
a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory;
In light of this note, it must be determined if the instant pieces constitute products solely or principally used as parts, or if they are classifiable in a specific provision. The 24” straight cut board is described by heading 4407, Harmonized Tariff Schedule of the United States (HTSUS), a specific provision for wood sawn lengthwise. The remaining two boards, which are ready for installation, dog-eared or straight cut, and drilled, are classifiable in either heading 4421, HTSUS, as other articles of wood, or in 9504, HTSUS, as parts of games. Because heading 4421 is a non-specific provision, Additional US Rule of Interpretation 1(c) prevails and sets forth that the two boards are classifiable as parts of games.
The applicable subheading for the 24” board will be 4407.10.0147, 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: Southern yellow pine (Loblolly pine (Pinus taeda)), long leaf pine (Pinus palustris), pitch pine (Pinus rigida), short leaf pine (Pinus echinata), slash pine (Pinus elliottii) and Virginia pine (Pinus virginiana): Other. The rate of duty will be free.
The applicable subheading for the 11” and 44.8” boards will be 9504.90.9080, HTSUS, which provides for Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other. The rate of duty will be free.
Articles classifiable under subheading 4407.10.0147, 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)).
Parts classifiable under 9504.90.9080, HTSUS, are not identified in the Softwood Lumber Act of 2008 as being subject to special entry requirements. While Section 3301(1)(E) provides for “coniferous drilled and notched lumber and angle-cut lumber,” we note that the instant parts are not multiuse lumber. The boards are not utilized for the construction of buildings or other general purposes. They are suitable only for assembly into the “cornhole” game, and therefore do not constitute lumber.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division