CLA-2-44:OT:RR:NC:N5:130
Mr. Rafael Castro
Braspine & Braslumber
Mostardeiro St. 800
Porto Alegre, Rio Grande Do Sul 90430001
Brazil
RE: The tariff classification of finger-jointed lumber from Brazil
Dear Mr. Castro:
In your letter, dated November 7, 2025, you requested a binding tariff classification ruling on planed and
sanded, finger-jointed wood boards. Product information and photos were submitted for our review.
The product under consideration is planed and sanded Taeda pine (Pinus taeda) boards. The boards have
been finger jointed (end-jointed) to increase length. The boards are blanks for molding and are imported in
sizes of 1 1/8” thick by 1 1/8” wide by 80 1/2”, 70 1/2", or 96 1/2" in length.
The applicable subheading for the planed, finger-jointed, Taeda pine boards will be 4407.11.0001,
Harmonized Tariff Schedule of the United States (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.): Finger-jointed. The general rate of duty will be free.
On September 29, 2025, Presidential Proclamation 10976 imposed additional tariffs on certain timber,
lumber, and derivative wood products. Additional duties for softwood timber and lumber products of 10
percent are reflected in Chapter 99, heading 9903.76.01, as provided in subdivision (b) of U.S. note 37 of this
subchapter. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.76.01, in addition to subheading 4407.11.0001, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division