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The tariff classification of sawn wood "mill trim ends" from Canada.
Issued February 13, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B81290 (February 13, 1997)
Tariff classification
HTS codes: 4407.10.0015
Headings: 4407
Product description
The items in question are described as small usable portions of SPF 2 x 4 lumber recovered from "mill trim ends" that would otherwise go into a burner or chipper. You client explains that the trim ends are run through a "trim saw set up" which removes the waste and saves "any solid piece 8 inches and longer, through to the occasional piece that may make 36 inches." The bulk of the production is said to be in the range 8 to 24 inches. The product is then said to be unitized and palletized for sale to plants in the U.S., where the wood will be finger-jointed and made into various products such as door core frames, etc.
CBP rationale
The applicable subheading for the sawn wood "mill trim ends" will be 4407.10.0015, Harmonized Tariff Schedule of the United States (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 B81290 February 13, 1997 CLA-2-44:RR:NC:SP:230 B81290 CATEGORY: Classification TARIFF NO.: 4407.10.0015 Mr. Dave Walser Arthur J. Humphreys Div., Border Brokerage Co. P.O. Box 249 Sumas, WA 98295 RE: The tariff classification of sawn wood "mill trim ends" from Canada. Dear Mr. Walser: In your letter dated January 16, 1997, on behalf of your client, North American Hardwoods Ltd. (W. Vancouver, B.C., Canada), you requested a tariff classification ruling. The items in question are described as small usable portions of SPF 2 x 4 lumber recovered from "mill trim ends" that would otherwise go into a burner or chipper. You client explains that the trim ends are run through a "trim saw set up" which removes the waste and saves "any solid piece 8 inches and longer, through to the occasional piece that may make 36 inches." The bulk of the production is said to be in the range 8 to 24 inches. The product is then said to be unitized and palletized for sale to plants in the U.S., where the wood will be finger-jointed and made into various products such as door core frames, etc. The applicable subheading for the sawn wood "mill trim ends" will be 4407.10.0015, Harmonized Tariff Schedule of the United States (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: mixtures of spruce, pine and fir ("S-P-F"). The rate of duty will be free. Articles classifiable under subheading 4407.10.00, HTS, which are products of Canada are subject to entry requirements based on the U.S./ Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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