CLA-2-44:OT:RR:NC:N5:130
Ms. Martha Stella Evans
Toneleria Nacional USA Inc. dba TN Coopers
21481 8th St East
Sonoma, CA 95476
RE: The tariff classification of oak wood planks from Chile
Dear Ms. Evans:
In your letter, dated April 11, 2025, you requested a binding tariff classification ruling on oak wood planks.
Product information and samples were submitted for our review.
The product under consideration is oak wood planks. The wood is sawn lengthwise along the grain. The two
samples provided measure 23cm long by 5cm wide by 7.38mm thick and 20cm long by 13cm wide by 12cm
thick. The oak wood has been dried and/or heated in a convection oven. The wood planks are intended to be
put into wine barrels to flavor wine. You identify the oak wood as French oak (Quercus petrae) or American
oak (Quercus alba).
The applicable subheading for the oak planks will be 4407.91.0063, 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: Other: Of oak (Quercus spp.): Other. The rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries, including Chile, will be subject to an additional 10 percent ad valorem rate of duty. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in
addition to subheading 4407.91.0063, HTSUS, listed above.
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