A80819 A8 Ruling Active

The tariff classification of rubberwood blocks from Malaysia

Issued March 21, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4407.99.0096

Headings: 4407

Product description

The sample consists of a heavy solid square piece of wood measuring approximately 3-3/4 inches in width and thickness. One surface is rough sawn, the other three surfaces are planed and partially sanded. The wood will be carved into bedposts in the United States. It is assumed that the rubberwood is of the Ficus elastica species.

CBP rationale

The applicable subheading for the rubberwood blocks will be 4407.99.0096, 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; other (than coniferous woods and other than the tropical woods specified in subheading note 1 to chapter 44).

Full text

NY A80819 March 21, 1996 CLA-2-44:RR:NC:GI:230 A80819 CATEGORY: Classification TARIFF NO.: 4407.99.0096 Mr. Alan W. Blunt Fritz Companies, Inc. P.O. Box 61300 Charleston, SC 29419-1300 RE: The tariff classification of rubberwood blocks from Malaysia Dear Mr. Blunt: In your letter dated February 28, 1996, on behalf of the importer, Hickory Springs Manufacturing Company, you requested a tariff classification ruling. The ruling was requested on rubberwood blocks in two sizes, 40 inches and 42 inches. A sample 15 inch section was submitted. The sample consists of a heavy solid square piece of wood measuring approximately 3-3/4 inches in width and thickness. One surface is rough sawn, the other three surfaces are planed and partially sanded. The wood will be carved into bedposts in the United States. It is assumed that the rubberwood is of the Ficus elastica species. The applicable subheading for the rubberwood blocks will be 4407.99.0096, 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; other (than coniferous woods and other than the tropical woods specified in subheading note 1 to chapter 44). The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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