The tariff classification of veneer log cores from Canada.
Issued July 26, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4407.10.00, 4401.30.4090
Product description
The articles in question are "veneer log cores," which are the remnants of logs (Douglas-fir, Spruce, Fir, Larch) which have been peeled to make veneer. Also known as "peeler cores," these items are said to measure 4 1/8" in diameter (round) by 103" long. However, in some instances they will be shipped "slabbed sided" to facilitate bundling and loading into box cars. You explained in a telephone conversation that the slabbed-sided versions are produced by running the round cores through a band saw to get an approximately one-and-one-half-inch-wide flat surface on two sides. You also stated that the vast majority of both the round and the "slabbed" cores will be used to make landscaping timbers, for which they must be further reduced (cut) to a smaller, flatter cross section.
CBP rationale
The applicable subheading for the round log cores will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wood waste and scrap. The applicable subheading for the "slabbed-sided" log cores will be 4407.10.00, HTS, 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: coniferous.
Full text
NY A85353 July 26, 1996 CLA-2-44:RR:NC:GI:230 A85353 CATEGORY: Classification TARIFF NO.: 4401.30.4090; 4407.10.00 Mr. Daniel J. Bertak Timber Products Company P.O. Box 269 Springfield, OR 97477-0055 RE: The tariff classification of veneer log cores from Canada. Dear Mr. Bertak: In your letter dated June 24, 1996, you requested a tariff classification ruling. The articles in question are "veneer log cores," which are the remnants of logs (Douglas-fir, Spruce, Fir, Larch) which have been peeled to make veneer. Also known as "peeler cores," these items are said to measure 4 1/8" in diameter (round) by 103" long. However, in some instances they will be shipped "slabbed sided" to facilitate bundling and loading into box cars. You explained in a telephone conversation that the slabbed-sided versions are produced by running the round cores through a band saw to get an approximately one-and-one-half-inch-wide flat surface on two sides. You also stated that the vast majority of both the round and the "slabbed" cores will be used to make landscaping timbers, for which they must be further reduced (cut) to a smaller, flatter cross section. The applicable subheading for the round log cores will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wood waste and scrap. The rate of duty will be free. The applicable subheading for the "slabbed-sided" log cores will be 4407.10.00, HTS, 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: coniferous...not treated. The statistical suffix will depend on the particular species being imported. 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
More rulings on the same tariff codes
The tariff classification of wood chip bisquettes from Canada
The tariff classification of solid wood scaffold planks from Canada.
The tariff classification of cedar lumber used for trellises, from Canada.
The tariff classification of wood waste from Canada.
Classification of Fence Pickets and Backer Rails
The tariff classification of wood scrap from Canada.
The tariff classification of wooden boards for fences, from Canada.
The tariff classification of softwood lumber from Canada.
The tariff classification of eucalyptus fire logs and fire starters from Brazil
The tariff classification of lumber, imported as wall-frame kits, from Canada.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →