CLA-2-44:OT:RR:NC:N5:130
Mr. Ken Skillman
TimberBase
5200 Highway 138
Union City, GA 30291
RE: The tariff classification of a wood board and wood round from Brazil, China, Latvia, or Vietnam
Dear Mr. Skillman:
In your letter, dated April 16, 2024, you requested a binding tariff classification ruling. The ruling was requested on edge-glued wood boards and rounds. Product information and photos were submitted for our review.
The first item is an edge-glued, pine wood board. The boards will range from 36 to 72 inches in length, 12 to 16 inches in width, and are 11/16 inches thick. The boards are uncoated.
The second item is an edge-glued pine wood round. The rounds will range from 12 to 42 inches in diameter and are 1 inch thick. The rounds are uncoated.
You state that the boards and rounds will be offered for sale in craft or hobby stores.
The applicable subheading for the edge-glued wood boards will be 4421.99.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Edge-glued lumber. The rate of duty will be free.
The applicable subheading for the edge-glued wood rounds will be 4421.99.9880, 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 subheadings 4421.99.9400 and 4421.99.9880, 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 subheadings 4421.99.9400 and 4421.99.9880, 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, including information on exclusions and their effective dates, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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.
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 classification of the boards, contact National Import Specialist Laurel Duvall at [email protected]. If you have questions regarding classification of the rounds, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division