CLA-2-44:S:N:N1:230 876673
Mr. Jim Vander Yacht
Border Brokerage Co., Inc.
P. O. Box B
Blaine, WA 98230
RE: The tariff classification of wooden flanges and staves for
cable reels from Canada
Dear Mr. Vander Yacht:
In your letter dated July 13, 1992 you requested a tariff
classification ruling on behalf of your client, R & R Lumber
Supplies (1989) Ltd. of Richmond, B. C., Canada.
The ruling was requested on components for wooden cable reels,
not imported in sufficient quantities to make specific numbers of
cable reels. The components to be classified are the end pieces
of cable reels known as flanges and the staves which are mounted
between two flanges. Representative samples were submitted.
The flange is a thick circular piece of wood. It is composed
of one layer of solid boards of wood placed next to each other but
not glued together. This layer is nailed to a second similar layer
of boards which run at an angle to the first layer. The assembly
is cut into a circle which varies in diameter. The flange has a
hole cut out in the center, a circular cut on the inside surface
where the staves will be mounted and drilled holes for mounting
bolts that will hold a complete reel together.
The staves are either flat pieces of softwood lumber or
contoured pieces of softwood lumber which will fit into the
circular cuts on the flanges. The dimensions of the staves vary.
The flat stave sample is a plain solid rectangular piece of wood.
The contoured stave sample is a solid rectangular piece of wood
curved down the length.
The applicable subheading for the wooden cable reel flanges
will be 4421.90.9040, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of wood. The rate
of duty will be 5.1 percent ad valorem.
Goods classifiable under subheading 4421.90.9040, HTS, which
have originated in the territory of Canada, will be entitled to a
3 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
The applicable subheading for the contoured cable reel staves
will be 4409.10.9040, HTS, which provides for other coniferous wood
continuously shaped (tongued, grooved, rebated, chamfered, V-
jointed, beaded, molded, rounded or the like) along any of its
edges or faces, whether or not planed, sanded or finger-jointed.
The rate of duty will be Free.
The applicable subheading for the flat cable reel staves will
be 4407.10.00, HTS, which provides for coniferous 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. The appropriate last two statistical digits of
this tariff number depends on the specific species of coniferous
wood.
Softwood lumber products from Canada classifiable under
subheadings 4407.10.00, HTS, and 4409.10.90, HTS, are subject to
countervailing duty. All entries of such softwood lumber products
from Canada that are entered, or withdrawn from warehouse, for
consumption, on or after July 13, 1992, are required to have a cash
deposit equivalent to 6.51 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