CLA-2-44:OT:RR:NC:1:130
Ms. Amy Davidson
Tumac Lumber Co., Inc.
805 SW Broadway Suite 1500
Portland, OR 97205
RE: The classification of railroad ties from Canada
Dear Ms. Davidson:
In your letter, dated April 2, 2018, you requested a binding classification ruling. The ruling was requested on lightly used railroad ties that will be re-used as railroad ties. Product information and photos were submitted for our review.
You indicate that the railroad ties are made from softwood (coniferous wood), and are treated with creosote or other preservatives. The wood is sawn along the lengthwise grain. In your letter, you explain that the railroad ties were lightly used and removed from railroad service. Because of the limited wear, the ties are being imported for additional use as ties in railroad construction. The ties, at time of importation, are free of defects and decay. They generally measure 7” x 9” x 8.5’ long, or 6” x 8” x 8.5’ long. The ties are graded as “relay”, are in some cases strengthened with an anti-splitting device, and are not chamfered. You state that the holes made in the ties from their prior railroad use are filled with a wood dowel and glue. You certify that, at time of importation, the railroad ties meet the American Railroad Engineering Association Standards for Track Structure specifications.
The railroad ties, as described, meet the stringent size and physical requirements for such ties. They also meet the description of railroad ties as set forth in the Explanatory Notes to the Harmonized System (ENs). The ENs provide that “(f)or the purposes of classification in these subheadings, the expression “impregnated” means treated with creosote or other preservatives with a view to their long term preservation.” Therefore, the instant ties, which are treated with creosote or other preservatives, are determined to be “impregnated”. Additionally, the ENs provide that the ties “may also sometimes be strengthened at the ends by means of staples, nails, bolts or steel strips to prevent their splitting.” Therefore the anti-splitting devices do not preclude classification as railroad ties.
The applicable subheading for the railroad ties will be 4406.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Railway or tramway sleepers (cross-ties) of wood: Other (than not impregnated). 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.
The instant railroad ties 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