A85190 A8 Ruling Active

The tariff classification of red cedar slats from China

Issued July 18, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4408.10.0070

Headings: 4408

Product description

The slats are composed of red cedar wood and have been treated with an emulsion of paraffin wax in hot water with dissolved dyestuffs. The wax facilitates cutting and handling of the wood. The slats are stained to ensure a uniformity of color. After importation the slats will be made into eyeliner pencils.

CBP rationale

The applicable subheading for the red cedar slats will be 4408.10.0070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sanded or finger-jointed, of a thickness not exceeding 6 mm; coniferous; not reinforced or backed; other.

Full text

NY A85190 July 18, 1996 CLA-2-44:RR:NC:GI:230 A85190 CATEGORY: Classification TARIFF NO.: 4408.10.0070 Mr. Thomas G. Donegan George Uhe Co., Inc. 12 Route 17 North P.O. Box 970 Paramus, NJ 07653-0970 RE: The tariff classification of red cedar slats from China Dear Mr. Donegan: In your letter dated June 19,1996 you requested a tariff classification ruling. The ruling was requested on sawn wood slats measuring 18.5 cm x 7.0 cm x 0.5 cm. A sample of an unworked rectangular piece of wood under 6 mm in thickness was submitted. The slats are composed of red cedar wood and have been treated with an emulsion of paraffin wax in hot water with dissolved dyestuffs. The wax facilitates cutting and handling of the wood. The slats are stained to ensure a uniformity of color. After importation the slats will be made into eyeliner pencils. The applicable subheading for the red cedar slats will be 4408.10.0070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sanded or finger-jointed, of a thickness not exceeding 6 mm; coniferous; not reinforced or backed; other. 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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