CLA-2-44:OT:RR:NC:1:230
Ms. Sandra Hewines
Northern Wide Plank Flooring, Inc.
5930 Lloydtown Aurora Road
Schomberg, Ontario L0G 1T0
CANADA
RE: The classification of solid wood wall paneling from Canada
Dear Ms. Hewines:
In your letter, dated March 20, 2017, you requested a binding classification ruling. The request was returned to you for additional information, which was received by this office on April 6, 2017. The ruling was requested on solid wood wall paneling. A sample and product information were submitted for our review and will be retained for reference.
The product, identified as Rodeo Wall Paneling, is solid wood planks consisting of reclaimed hemlock, reclaimed pine, and reclaimed cypress, all coniferous woods. The unfinished wood panels are planed on the back side, with the front being raw wood in its reclaimed state. The panels are rip sawn along the lengthwise grain to widths between 4” and 9”. The sample is approximately 17mm in thickness, but varies based on the natural contours of the wood. The ends of the panels are square cut. The wood has not been continuously shaped in any way.
The applicable subheading for the solid pine wood wall paneling will be 4407.10.0153, Harmonized Tariff Schedule of the United States (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: Other pine: Other. The rate of duty will be free.
The applicable subheading for the solid hemlock wall paneling will be 4407.10.0165, 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: Hemlock (Tsuga spp.): Other. The rate of duty will be free.
The applicable subheading for the solid cypress wall paneling will be 4407.10.0193, 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: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
In addition, articles classifiable under subheading 4407, 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)).
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