CLA-2-44:OT:RR:NC:N1:130
Ms. Amy Davidson
Tumac Lumber Co., Inc.
805 SW Broadway
Suite 600
Portland, OR 97205
RE: The tariff classification of edge-glued wood boards from China
Dear Ms. Davidson:
In your letter, dated March 13, 2020, you requested a binding tariff classification ruling. The ruling was requested on edge-glued wood boards. Samples and product information were submitted for our review and will be retained for reference.
The product for which you requested the ruling is edge-glued wood boards. The boards are constructed of edge-glued Japanese cedar (Cryptomeria japonica) wood. Each board is rectangular in profile, with one broad side planed smooth and the other left rough for reversible installation. The ends are square-cut. The boards will be imported in 20’ lengths, and will measure approximately 2” thick by 12” wide and 1” thick by 2” wide. The boards are covered with an acrylic paint-type primer on all six surfaces.
The Harmonized Commodity Decription and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4-digit headings and the 6-digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the GRIs. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (August 23, 1989).
The ENs for Chapter 44 instruct that “the classification of wood is not affected by treatment necessary for its preservation…nor is it affected by reason of being painted, stained or varnished.” Because the coating is a paint-type primer, classification is not affected.
The applicable subheading for the solid wood and edge-glued lumber that is coated with gesso will be 4421.99.9400, HTSUS, which provides for Other articles of wood: Other: Other: Other: Edge-glued lumber. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9400, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4421.99.9400, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division