CLA-2-44:OT:RR:NC:N1:130
Mr. Alexis Curtenaz
SMC2
Zone d'Activités des Platières
Mornant, 69440
FRANCE
RE: The tariff classification and marking of glulam timber elements from Austria
Dear Mr. Curtenaz:
In your letter, dated January 19, 2022, you requested a binding classification and marking ruling. The ruling was requested on multiple glulam structural elements. Photos and product information were submitted for our review.
The items under consideration are several structural wood elements constructed of glulam. These include beams, columns, purlins, and girts. The various members may be slotted on edges and ends, drilled, shaped with rounded edges, or otherwise worked. The glulam elements do not incorporate any metal joinery at time of importation. The beams, columns, purlins, and girts will be assembled after importation to form the framework for buildings.
Glulam is a massive structural material constructed of multiple layers of timber laminated together with grains oriented parallel to one another. Beams, posts, and other products of glulam are recognizable wooden articles utilized in the construction of buildings. As such, they are provided for within heading 4418, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the glulam structural elements will be 4418.81.0000, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Engineered structural timber products: Glue-laminated timber (glulam). The rate of duty will be 3.2 percent ad valorem.
In your letter, you also seek a marking ruling. While you do not provide any information regarding the country of origin of the products other than to say that they are made in Austria, we note that lumber products are subject to unique marking rules.
Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production, or growth of any article of foreign origin entering the U.S.
There are two regulations under which the imported glulam elements are excepted from marking requirements. 19 CFR 134.33 provides that articles of a class or kind as sawn lumber are excepted from country of origin marking requirements. Additionally, 19 CFR 134.32(f) provides that “Articles imported for use by the importer and not intended for sale in their imported or any other form” are excepted from country of origin marking requirements. Therefore, it is not required that the glulam elements be marked with the country of origin.
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 Laurel Duvall at [email protected]. Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division