CLA-2-44:OT:RR:NC:2:230
Mr. James E. King
Affiliated Customs Brokers USA, Inc.
193 West Service Road
P.O. Box 2421
Champlain, NY 12919
RE: The tariff classification of edge-glued lumber panels from Slovenia
Dear Mr. King:
In your letter dated May 29, 2013, you requested a tariff classification ruling on behalf of your client, 9128-3580 Quebec, Inc. DBA Alliance Hardwood Products.
The ruling was requested on edge-glued wood panels. A representative sample was submitted for our review. The submitted sample panel consists of 1 ½” thick strips of solid hardwood lumber (beech) edge-glued together. The edges, ends and faces of the edge-glued panels are not further worked. The boards are unfinished and not otherwise worked at time of importation. After importation, you state that the panels are hot stamped, and finished with vegetable oil. Four holes will be drilled into the panel in which rubber legs are affixed into each drilled hole. The finished product is to be used as a square-shaped cutting board.
The applicable subheading for the edge-glued lumber panels will be 4421.90.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood; Edge-glued lumber. The 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