CLA-2-44:OT:RR:NC:N4:434
Mr. Mauricio A. Manzur
Global Pacific, LLC
1022 Sunshine Ct.
Westfield, IN 46074
RE: The tariff classification of gesso-coated boards from China
Dear Mr. Manzur:
In your letter, dated February 5, 2020, you requested a binding tariff classification ruling. The ruling was requested on gesso-coated pine boards. Photos and product information were submitted for our review.
The products described in your submission are pine boards measuring approximately 18mm in thickness, 1.5” to 11.25” in width, and 8’ to 16’ in length. The boards measuring 1.5” to 4.5” in width are constructed of solid wood. The boards measuring 5.5” to 11.25” in width are constructed from edge-glued wood. Each of the boards is coated on 4 sides with gesso, a gypsum-based product that is applied to the board with an extruder. The gesso has visible thickness when viewing the board in cross section.
The Harmonized Commodity Decription and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4-digit headings and the 6-digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the GRIs. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (August 23, 1989).
The ENs for Chapter 44 instruct that “the classification of wood is not affected by treatment necessary for its preservation…nor is it affected by reason of being painted, stained or varnished.” The gesso applied to the boards is beyond the limits of priming, painting, or preservation. It is, instead, a coating which, while acting as a primer, also fills imperfections and forms a refined, smooth surface to the wood. Such coating precludes classification of the products as lumber of heading 4407, HTSUS, or of edge-glued lumber of 4421.99.9400, HTSUS. See New York ruling N016128.
The applicable subheading for the solid wood and edge-glued lumber that is coated with gesso 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9780, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4421.99.9780, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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.
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