CLA-2-44:RR:NC:SP:230 G89539
Mr. Michael L. Brewer
14 South 6-1/2 St. West
Snowflake, AZ 85937
RE: The tariff classification of wooden dowels and wooden panels from China.
Dear Mr. Brewer:
In your letter dated April 9, 2001, you requested a tariff classification ruling. The ruling was requested on five wood products, descriptions of which were provided for our review.
The first four items are wooden dowels intended for ultimate use as closet poles. They are all made of kiln-dried Paulownia (a type of nonconiferous wood), are 1-5/16” in diameter, and will be delivered in random lengths ranging between 8 and 16 feet. They will have unworked (square-cut) ends. The four versions of these dowels are as follows:
Solid wood, no jointing, no sanding.
Solid wood, no jointing, sanded.
Solid wood, finger-jointed, no sanding.
Solid wood, finger-jointed, sanded.
The applicable subheading for versions 1 and 3 of the dowels will be 4409.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: nonconiferous: wood dowel rods: plain. The rate of duty will be free.
The applicable subheading for versions 2 and 4 of the dowels will be 4409.20.6500, HTS, which provides for wood continuously worked along any of its edges or faces, whether or not planed, sanded or finger-jointed: nonconiferous: wood dowel rods: sanded, grooved or otherwise advanced in condition. The rate of duty will be 4.9%.
Item #5 is described as a general-purpose “solid wood panel” measuring ¾” x 4’ x 8’. It is made up of random-width boards that have been edge-glued together to form the required 4-foot width. The face and back of the panel are sanded.
The applicable subheading for the wood panel (item #5) will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.
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 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit 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 the Customs Service.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division