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Tariff classification of mahogany and Spanish cedar lumberfrom Bolivia
Issued September 15, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 889911 (September 15, 1993)
Tariff classification
HTS codes: 4407.23.0025, 4407.99.0091
Headings: 4407
Product description
They are solid pieces of rough sawn wood measuring approximately 1 inch thick by 7-3/4 inches wide.
CBP rationale
The applicable subheading for the genuine mahogany lumber will be 4407.23.0025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: of the following tropical woods: mahogany (Swietenia spp.): rough. The rate of duty will be Free. The applicable subheading for the Spanish cedar lumber will be 4407.99.0091, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: other: other: other nonconiferous: rough.
Full text
NY 889911 September 15, 1993 CLA-2-44:S:N:N8:230 889911 CATEGORY: Classification TARIFF NO.: 4407.23.0025; 4407.99.0091 Ms. Janette Robbins Newman Lumber Company P.O. Box 2580 Gulfport, MS 39505-2580 RE: Tariff classification of mahogany and Spanish cedar lumber from Bolivia Dear Ms. Robbins: In your letter dated August 25, 1993 you requested a tariff classification ruling. The ruling was requested on genuine mahogany (Swietenia macrophylla) and Spanish cedar (Cedrela spp.) lumber. Samples of the lumber were submitted. They are solid pieces of rough sawn wood measuring approximately 1 inch thick by 7-3/4 inches wide. The applicable subheading for the genuine mahogany lumber will be 4407.23.0025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: of the following tropical woods: mahogany (Swietenia spp.): rough. The rate of duty will be Free. The applicable subheading for the Spanish cedar lumber will be 4407.99.0091, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: other: other: other nonconiferous: rough. The rate of duty will be Free. Some species of mahogany are subject to import restrictions. For the latest information on endangered species of plants and any other restrictions that may apply, please contact the U.S. Department of Agriculture at: United States Department of Agriculture Animal and Plant Health Inspection Service Federal Building Hyattsville, MD 20782 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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