CLA-2-44:OT:RR:NC:4:234
Mr. Wade Walker
Greenwood Forest Products Ltd.
143 Green Mountain Road P.O. Box 9
Penticton, British Columbia V2A 6J9
CANADA
RE: The tariff classification of manufactured edge-glued panels from Canada
Dear Mr. Walker:
In your letter, dated February 17, 2017, you requested a classification ruling. The ruling was requested on manufactured edge-glued panels. Product specifications and photos were submitted for our review.
The wooden panels are constructed from kiln-dried strips (lamels) of coniferous lumber, including spruce, pine, and balsam fir. The strips, each measuring from 1 ½” to 2 ½” wide and 3’ to 9’ long, are edge-glued together through a radio frequency press, then sanded. The resulting full sheet panels are cut down into finished panels, which vary in size depending on the purchaser’s order. Dimensions range from 5/8” to 1” thick, 12” to 24” wide, and 3’ to 8’ long. Labels are affixed displaying the UCC, grade and country of origin.
You cite several past rulings, issued between 1995 and 2003, to support your contention that the product is correctly classified in subheading 4421.99.9780 (formerly 4421.90.9740), Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood, not more specifically provided for. However, beginning with the 2007 edition, the HTSUS was amended to include a new subheading specifically providing for edge-glued lumber, subheading 4421.90.9400. Customs and Border Protection classification rulings issued prior to this 2007 addition are therefore not to be relied upon for prospective importations.
The HTSUS has recently been updated again, in 2017, to include two new subheadings which replace subheading 4421.90.9400. Subheading 4421.91.9400, HTSUS, specifically accounts for edge-glued lumber of bamboo. Subheading 4421.99.9400, HTSUS, accounts for edge-glued lumber of all other woods.
Accordingly, the applicable subheading for the coniferous wood edge-glued panels will be 4421.99.9400, HTSUS, which provides for Other articles of wood: Other: Other: Other: Edge-glued lumber. 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 the 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division