CLA-2-44:OT:RR:NC:N4:434
Mr. Thomas Penksa
Near North
400 Essjay Ste. 320
Williamsville, NY 14221
RE: The tariff classification of edge-glued wooden boards from China
Dear Mr. Penksa:
In your letter, dated November 25, 2020, you requested a tariff classification ruling on behalf of your client, Comtrad Strategic Sourcing, Inc. Product information and photos were submitted for our review.
The products under consideration are white poplar edge-glued boards, cut with a continuous groove along their length. The boards measure 96” in length and are 5/8” thick. They will come in widths of 4”, 6”, 8” and 10”. Once imported, you state that they will be used in the construction of drawers.
Because they are worked with a continuous profile, they are not classifiable as edge-glued lumber of subheading 4421.99.9400, Harmonized Tariff Schedule of the United States, (HTSUS).
Rather, the applicable subheading for the 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.
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, 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.
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