CLA-2-44:S:N:N1:230 873418
Ms. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230
RE: Tariff classification of wood squares and wood strips of solid
hemlock cut to various sizes, surfaced, and square cut.
Dear Ms. Machado:
In your letter dated April 2, 1992, you requested on behalf
of Maher Forest Products Ltd. a tariff classification ruling on two
wood products from Canada.
The first wood product is identified as "fillets" made of
solid hemlock (Tsuga spp.). The "fillets" are imported in sizes of
1/4 to 3/8 inch in thickness, 1-1/4 to 2-1/2 inches in width, and
random lengths. Samples and literature have been submitted. The
"fillets" are rectangular and smooth on all sides with square cut
ends. We assume that the "fillets" are produced on a molder
matcher planing machine. After importation into the United States,
the "fillets" will be used in the manufacture of stairs. They are
cut to the required length and inserted into the plowed section of
handrails and shoerails between the balusters.
The second product is identified as "baluster blanks" made of
solid hemlock (Tsuga spp.). These items are imported in square
sizes of 1-1/4 to 3-3/8 inches and lengths of 12 to 60 inches.
Samples and literature have been submitted. These wood squares are
smooth on all sides and have square cut ends. We assume that the
wood squares are produced on a molder matcher planing machine. The
"baluster blanks" are imported to be turned into baluster spindles.
However, the importer claims that they may also be used as baluster
in condition as imported.
Classification of goods under the Harmonized Tariff Schedule
of the United States (HTS) is governed by the General Rules of
Interpretation (GRI's). GRI 1 provides that classification is
determined first in accordance with the terms of the headings of
the tariff and any relative section or chapter notes.
The Explanatory Notes (EN) to the HTS constitute the official
interpretation of the tariff at the international level. The EN
to heading 44.07 state:
With a few exceptions, this heading covers all wood and
timber, of any length but of a thickness exceeding 6 mm,
sawn or chipped along the general direction of the grain
or cut by slicing or peeling. Such wood and timber includes
sawn beams, flitches, boards, laths, etc.
The products of this heading may be planed (whether or not
the angle formed by two adjacent sides is slightly rounded
during the planing process), sanded or end-jointed, e.g.
finger-jointed (see the General Explanatory Notes to this
Chapter).
We note that prior to importation the wood products
in question have been cut to certain sizes, surfaced,
and square cut on the ends. None of these operations
would serve to remove the instant products from the
sawn wood heading of 4407 as the EN clearly state.
In addition, we believe that neither the importer's
intent nor the actual uses of the wood strips are
alone determinative of the proper tariff
classification.
The applicable subheading for the hemlock fillets
and baluster blanks will be 4407.10.0041, 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 finger-
jointed, of a thickness exceeding 6 mm. The rate of
duty will be free.
Canadian softwood lumber under heading 4407.10.00
is subject to the Department of Commerce preliminary
determination of Countervailing Duty. Thus, softwood
lumber products from Canada that are entered, or
withdrawn from warehouse, for consumption on or after
March 12, 1992 are subject to a cash deposit or bond
in an amount equal to 14.48 percent ad valorem.
This ruling is being issued under the provisions
of Section 177 of the Customs Regulations (19 C.F.R.
177).
A copy of this ruling letter should be attached to
the entry documents filed at the time this merchandise
is imported. If the documents have been filed without
a copy, this ruling should be brought to the attention
of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport