CLA-2-44:OT:RR:NC:2:230
Ms. Lois B. Sproul
Lois Sproul CHB Inc
475 Swanson Road
Suite A-B
Tyrone, GA 30290
RE: The tariff classification of wooden stretcher bars from Latvia, Chile, Argentina, and Brazil
Dear Ms. Sproul:
In your letter dated April 5, 2013, you requested a tariff classification ruling on behalf of your client, Forest Products Distributors, Inc. The ruling was returned to you for additional information which you resubmitted to this office on May 1, 2013.
The ruling was requested on wooden stretcher bars. Two representative samples were submitted for our examination.
The first submitted sample is a finger-jointed, rectangular-shaped wood strip measuring approximately 1 ½” (w) x ¾” thick. You state that the strips will be imported in lengths of 1295mm to 3048mm. The strip is composed of either Abies spruce or Taeda, Elliottis, Radiata, and Sylvestrias pine and is continuously shaped with a rhomboid ridge on one side of the face surface. You state that the strips function as stretcher bars, which, after importation will be assembled into frames over which canvas will be stretched. The resulting canvases are utilized for paintings or pictures.
The second submitted sample is a solid wood strip measuring approximately 1 ¼” (w) x 1 ¼” thick. You state that the strips will be imported in lengths of 1295mm to 3048mm. The strip is composed of either Abies spruce or Taeda, Elliottis, Radiata, and Sylvestrias pine. It is continuously shaped with a quarter round profile topped with rectangle that has been rabbeted along one edge. You state that the strips function as stretcher bars, which, after importation will be assembled into frames over which canvas will be stretched. The resulting canvases are utilized for paintings or pictures.
In your submission, you suggest subheading 4421.90.9780, HTSUS, as a potential classification for this product. However, the items are solid wood having a continuous profile throughout their lengths and, therefore, meet the terms of heading 4409.
The applicable subheading for the wooden stretcher bars will be 4409.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood 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 (than wood continuously shaped along any of its ends): Other: Other. The general 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division