CLA-2-44:OT:RR:NC:4:234
Ms. Martha Stella Evans
Toneleria Nacional USA, Inc.
P.O. Box 1815
Sonoma, CA 95476
RE: The tariff classification of Shortstaves from Chile
Dear Ms. Evans:
In your letter, dated January 12, 2017, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on March 7, 2017. Samples and product information were provided for our review, and will be retained for reference.
The ruling request regards a wood product identified as Shortstaves. The Shortstaves are wooden boards measuring 5 1/2” in width by 1/2" in thickness by 40” in length. The boards are cut from American or French oak wood. The wood is cut lengthwise along the grain, dried, planed, and then toasted. The boards are drilled with a 3/4" diameter hole near each end. The Shortstaves are designed for use in the flavoring of wine. They are mounted on metal rods to form a structure having three or more sides, or are joined on one end into a bundle by means of a metal wire. The structure or bundle of Shortstaves is then installed into a metal wine tank.
In your letter, you suggest that the Shortstaves are classifiable under 4416.00.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for new barrel staves of wood. We disagree with this classification. Heading 4416, HTSUS, covers barrels, coopers’ products, and parts thereof, of wood, including staves. Staves are the curved, vertical members that make up the sides of a wooden barrel. The Explanatory Notes (ENs) to heading 4416, HTSUS, explain that the products classifiable therein are “recognisable as parts of coopers’ products.” While you identify the Shortstaves as “staves”, they do not, in any way, contribute to the construction of a barrel.
Furthermore, the ENs specifically exclude “(a) Wood which is sawn flat on both principal faces.” The Shortstaves are sawn flat. While wood sawn lengthwise along the grain is generally classifiable in heading 4407, HTSUS, the Shortstaves are not classifiable therein, due to the holes that have been cut into the board. Because such worked boards are not specifically provided for in any other heading of Chapter 44, HTSUS, they are classifiable as other articles of wood.
The applicable subheading for the Shortstaves will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 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 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