CLA-2-44:OT:RR:NC:N3:230
Mr. Konstantin Kireenkov
Poconoff, LLC
670 Woodburne Rd.
Lewisberry, PA 17339
RE: The tariff classification of wood logs from Russia
Dear Mr. Kireenkov:
In your letter, dated December 1, 2016, you requested a tariff classification ruling. The request was returned for additional information, which was received by this office on January 14, 2017. Product information was submitted for our review.
The ruling request regards Pinus sibirica (Siberian Pine) logs to be imported from Russia. You indicate that the logs will be debarked by hand, and will not be machine-worked in any manner. The logs are expected to measure between 12 and 16 inches in diameter, depending upon use. The logs will be used to manufacture a home after importation into the United States. The logs will not be imported with any other materials.
The applicable subheading for logs will be 4403.20.0030, 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: Logs and timber: Pine (Pinus spp.): 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 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