CLA-2-44:OT:RR:NC:N1:130
Ms. Ann Kelican
Enhanced Wood Technologies
812 S. Riverside
St. Clair, MI 48079
RE: The tariff classification of Kebony panels from multiple countries
Dear Ms. Kelican:
In your letter, dated February 3, 2022, you requested a binding classification ruling. The ruling was requested on multiple Kebony wood panels. Photos and product information were submitted for our review.
The items under consideration are six Kebony wood panels. Kebony wood is a sustainable alternative to tropical hardwood. It is described as various pine woods (“softwoods”), such as radiata pine, that are treated with a “bio-based liquid” that enhances and preserves the wood. The treatment modifies the cell walls, yielding a wood that is similar to tropical hardwood in that it has increased strength and longevity and is more resistant to pests and rot than an ordinary softwood. Kebony wood retains standard wood characteristics related to burning, recycling, workability, and patina. The following panels are each constructed of Kebony wood:
Item 1935 is a rectangular, sawn board measuring 1” thick by 6” wide and imported in lengths of 10’ to 16’. The wood is sawn lengthwise along the grain and is not finger-jointed.
Item 2226 is a rectangular wood board that is surfaced on four sides and eased on two edges (S4S E2E). The boards measure 7/8” thick by 5 5/8” wide and are imported in lengths of 10’ to 16’. The wood is sawn lengthwise along the grain and is not finger-jointed.
Item 2168 is a wood board with a rhombus profile. The boards measure 29mm thick by 59mm wide and are imported in lengths of 3m to 4.8m. The wood has been sawn lengthwise along the grain with the sides cut at a 70-degree angle. The wood is not finger-jointed.
Items 2637 and 2638 are identified as deck boards. Item 2637 measures 7/8” thick by 5 1/2" wide and is imported in lengths of 10’ to 16’. Each board is continuously shaped along its length with groove joinery on both edges. Item 2638 is the same thickness and width as item 2637 but is imported only in 14’ lengths. Item 2638 is similar to item 2637 in that it has the same groove profile on one edge. On the other edge, however, the board is straight cut with a rounded corner. The boards are straight cut on their ends.
Item 2682 is identified as cladding. Each board measures 13/16” thick by 5 11/16” wide and is imported in lengths of 10’ to 16’. Each board is continuously shaped along its length with lap joinery on its edges and two modified trapezoidal grooves on the back. The boards are straight cut on their ends.
The applicable subheading for boards 1935, 2168, and 2226 will be 4407.11.0002, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Coniferous: Of pine (Pinus spp.): Other: Treated with paint, stain, creosote or other preservative. The rate of duty will be free.
The applicable subheading for boards 2637, 2638, and 2682 will be 4409.10.9040, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other: Other: Other. 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 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