CLA-2-44:OT:RR:NC:N1:130
Mr. Miguel Encinas
M Border Solutions, Inc.
9051 Siempre Viva Rd., Suite K2
San Diego, CA 92154
RE: The tariff classification of wood fruit drying crate components from Mexico
Dear Mr. Encinas:
In your letter, dated August 23, 2021, you requested a binding tariff classification ruling on behalf of your client, Kumiai Wood Products. The ruling was requested on wood fruit drying crate components. Product information and photos were provided for our review.
The product under consideration is wood rails identified on manufacturing documents by the numbers GC-002 and GC-003. Both part numbers appear to be identical. Each is a shaped, solid, Ponderosa pine wood rail used in the manufacturing of fruit drying crates. The fruit drying crates are identified as “crates” in your submission but appear to be platforms constructed with very short, or no, side walls. The rails measure approximately 1 1/8” wide by 1 5/16” thick by 36” long and are continuously shaped on both ends with a rabbet, or step, cut. The rails function as a center support for the fruit drying crate.
The applicable subheading for the wood rails will be 4409.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood (including strips and friezes for parquet flooring, not assembled) 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: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 percent ad valorem.
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 the 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