CLA-2-44:OT:RR:NC:N5:130
Mr. Gary Miller
Miller Wood Supply, LLC
2291 S Celebration Ave
Springfield, MO 65809
RE: The tariff classification of SPF dimensional lumber from Canada
Dear Mr. Miller:
In your letter, dated November 20, 2025, you requested a binding tariff classification ruling on behalf of your
client, Stauffer Frame Co. The request was returned to you for additional information, which was received
by this office on December 28, 2025. The ruling was requested for SPF (spruce-pine-fir) dimensional lumber
used for manufacturing mattress box springs. Product information and photos were submitted for our review.
The product under consideration is SPF dimensional lumber. The boards are planed, the edges may be eased,
and the boards are imported in the following sizes: 2"x3"x7', 2"x3"x9', 2"x3"x10', 2"x4"x7', and 2"x6"x7'.
You indicate that the boards are used for manufacturing mattress box springs. However, the boards are not
radius-cut on the ends and are not in kits with the specific finished parts to manufacture a box spring. You
indicate that the lumber is manufactured in Canada. Further manufacturing, such as radius cutting, will be
completed in the United States after importation.
The applicable subheading for the SPF lumber will be 4407.13.0000, 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 S-P-F (spruce (Picea spp.),
pine (Pinus spp.) and fir (Abies spp.)). The general rate of duty will be free.
SPF lumber may be subject to antidumping and countervailing duties under the case for softwood lumber
from Canada, 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). 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.
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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division