CLA-2-44:OT:RR:NC:N5:130
Mr. Patrick J. Trainham
Bay Brokerage, Inc.
42832 State Route 12
Alexandria Bay, NY 13622
RE: The tariff classification of live edge wood boards from Canada
Dear Mr. Trainham:
In your letter, dated January 7, 2025, you requested a binding tariff classification ruling on behalf of your
client, Live Edge Timber Co., Inc. The request was returned for additional information, which was received
by this office on March 6, 2025. The ruling was requested on live edge wood boards and rectangular-cut
wood boards. Product information and photos were submitted for our review.
The items under consideration are pine wood boards that are marketed to be used for furniture and shelving.
Photos provided indicate that the boards are imported in two styles: straight-sawn with at least one live bark
edge, and rectangular-sawn (“square edge”). Each is sawn lengthwise along the grain of the wood. The
boards are 2 inches thick and imported in various widths and lengths, depending on anticipated use. The
boards are sanded but are not further worked in any way. After importation, customers will select hardware to
convert the boards into furniture. However, at time of entry, the boards are not worked in any way that
dedicates them for use as furniture, shelves, or any other item.
All of the boards are wood sawn lengthwise along the grain. “Wood sawn lengthwise” is specifically
provided for in heading 4407 of the Harmonized Tariff Schedule of the United States (HTSUS). In
understanding the language of the HTSUS, the Explanatory Notes to the Harmonized System (ENs) may be
utilized. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each
heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level.
See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 4407 provide that boards included therein are sawn lengthwise along the grain but need
not necessarily be of a rectangular nor uniform section throughout their length. There is also no language that
precludes a live-edge board from classification in the heading.
The applicable subheading for both the live edge and square edge boards will be 4407.11.00, HTSUS, which
provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or
end-jointed, of a thickness exceeding 6 mm: Coniferous: Of pine (Pinus spp.). The boards are not finger
jointed, so they are not classifiable in subheading 4407.11.0001. The final two digits of the tariff
classification will be based on the specific species of pine wood utilized. As the species has not been
identified, we cannot specify the final two digits of the HTSUS code. The duty rate for 4407.11.00, HTSUS,
will be free.
You indicate that your wood boards are manufactured in Canada from Canadian-origin wood. The United
States-Mexico-Canada Agreement (USMCA) was signed by the Governments of the United States, Mexico,
and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on
January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. §
4511(a)). General Note (“GN”) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria
for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states: For the
purposes of this note, a good imported into the customs territory of the United States from the territory of a
USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment
provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a
‘good originating in the territory of a USMCA country’ only if the good is a good wholly obtained or
produced entirely in the territory of one or more USMCA countries.” As the product wholly originates in
Canada, Canada is the country of origin of the wood boards and the goods are entered duty-free under the
USMCA.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 4407.11.00, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 4407.11.00. The instant boards will not be subject to the additional 25 percent rate of duty.
Wood sawn lengthwise may be subject to antidumping and countervailing duties for softwood lumber from
Canada under cases A122-857 and C122-858. Written decisions regarding the scope of AD/CVD orders are
issued by the Enforcement and Compliance office in the International Trade Administration of the
Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by
Customs and Border Protection (CBP). If you feel that the instant boards are not within the scope of the
antidumping and countervailing duty orders, please contact the U.S. Department of Commerce to obtain a
scope ruling. General information regarding the ITA and AD/CVD can be found at
https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an
Antidumping/Countervailing Duty Scope Ruling Request” is available at
https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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 at https://hts.usitc.gov/.
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 Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division