CLA-2-44:OT:RR:NC:4:434
Ms. Stephanie Hediger
Specified Components Co.
1800 Nations Drive
Suite 106
Gurnee, IL 60031
RE: The tariff classification of continuously shaped birch boards
Dear Ms. Hediger:
In your letter, dated November 14, 2019, you requested a binding tariff classification ruling. A sample and product diagram were provided for our review and will be retained for reference. Per your additional information, the products will likely be produced in Russia, Taiwan, Latvia or Estonia.
The products in question are continuously shaped, rectangular birch boards with slightly rounded corners that you state are used as drawer parts in the manufacture of drawer boxes for kitchen cabinets. The boards may be solid wood or edge-glued, depending on the desired width. The boards are imported in widths between approximately 2” and 24.5” and lengths between 7.313” and 60.125”. The boards are 0.625” thick. Each board is coated with a UV coating, consisting mostly of epoxy acrylic acid that is cured with UV light.
At the time of importation, the wooden plank is not manufactured to a stage where it is considered a part of furniture, and therefore is not classifiable in chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS).
In your letter, you suggest that the instant board is classifiable in heading 4407, HTSUS. We disagree. The board consists either of solid wood or edge-glued wood. Classification of edge-glued wood in heading 4407, HTSUS, is precluded. It is only permissible to end-join wood, e.g., by finger jointing, in this heading; edge-joining is manufacturing beyond the scope of the heading language. While a solid wood board that is merely wood sawn lengthwise along the grain and planed would be classifiable in heading 4407, the instant product does not meet this description, either. The instant board is molded to have a continuous profile throughout its length (i.e., the two radius-cut corners). While such wood is generally classifiable in heading 4409, edge-glued wood is also precluded from classification in heading 4409, HTSUS. Additionally, wood coated with UV-cured material is also precluded from classification in heading 4409, HTSUS. The Explanatory Notes to heading 4409 specifically exclude “Wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing (e.g., veneered, polished, bronzed, or faced with metal leaf) (generally heading 44.21).” The instant board is UV coated, and this is treatment beyond painting, staining, or varnishing. Therefore, the board is not classifiable in heading 4409, HTSUS. And finally, because the board is profiled, it is not considered to be “edge-glued lumber” classifiable in subheading 4421.99.9400, HTSUS. In order to be classifiable in this provision, the board must be multiuse material not worked for any specific purpose.
The applicable subheading for the continuously shaped birch boards 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