CLA-2-44:OT:RR:NC:N3:230
Ms. Tina M. Rowse
Anglo American Cedar Products, Ltd.
7160 Beatty Drive
Misson, BC V2R0E5
CANADA
RE: The tariff classification of cedar ridge caps from Canada
Dear Ms. Rowse:
In your letter, dated July 16, 2017, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was received by this office on July 26, 2017. Inc. The ruling was requested on cedar ridge caps for roofing. Samples were submitted for our review, and will be returned to you, as requested.
The ruling request regards roofing ridge caps constructed of Western Red Cedar. Four separate samples of varying lengths and constructions were submitted. Each is constructed of two specially shaped shakes or shingles that are glued, nailed, or stapled together along their length to form a V shape. Both pieces are cut at an angle lengthwise (i.e., they are not rectangular), and along the lengthwise edge (i.e., the edge is angled, not straight-cut). The caps are installed above the joint of two sides of a roof, covering the seam between the shakes or shingles on the two sides.
The Explanatory Notes to the Harmonized System (ENs) for heading 4418, Harmonized Tariff Schedule of the United States (HTSUS) explain that a shingle is:
…wood sawn lengthwise which is generally thicker than 5 mm at one end (the butt) but thinner than 5 mm at the other end (the tip). It may have its edges resawn to be parallel; its butt may be resawn to be at right angles to its edges or to form a curve or other shape. One of its faces may be sanded from the butt to the tip or grooved along its length.
Further, the ENs explain that a shake is:
…wood split by hand or machine from a bolt or block. Its face reveals the natural texture of the wood resulting from the splitting process. Shakes are sometimes sawn lengthwise through their thicknesses to obtain two shakes, each then having a split face and a sawn back.
While the ridge caps are made essentially of two shakes or shingles, they are stapled, glued, or nailed together to form a V shape. They are similar to shakes and shingles and are used with shakes and shingles, but they do not meet the definitions of shakes or shingles. Therefore, we cannot classify them as such. They do, however, meet the definition of “builder’s joinery” as set forth in heading 4418, HTSUS. The ENs for 4418, HTSUS, require that an item be “used in the construction of any kind of building, etc., in the form of assembled goods or as recognizable unassembled pieces” in order to be classifiable therein. The ridge caps are recognizable articles utilized in the construction of a building, and are therefore classifiable in heading 4418, HTSUS.
The applicable subheading for the cedar ridge caps will be 4418.99.9095, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty will be 3.2 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 World Wide Web at https://hts.usitc.gov/current.
The instant panels may be subject to antidumping duties and countervailing duties (AD/CVD) for imports of softwood lumber from Canada. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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