The tariff classification of wood waste ("end trims" or "tails") from Canada

NY B89036 September 22, 1997 CLA-2-44:RR:NC:SP:230 B89036 CATEGORY: Classification TARIFF NO.: 4401.30.4090 Ms. Sasha A. Karpov, Pres. International Business Representatives Inc. 910 16th Street Suite 800 Denver, CO 80202 RE: The tariff classification of wood waste ("end trims" or "tails") from Canada Dear Ms. Karpov: In your letter dated August 5, 1997, you requested a tariff classification ruling on wood waste blocks. Your latest submission includes additional information on the subject product requested by this office. You state that you intend to purchase from various Canadian mills a wood waste product created during the manufacture of lumber, such as, 2" x 4", 2" x 6", and 2" x 8". The wood waste product is known in the industry as "end trims" or "tails". Because of knots and other defects, the mills usually discard this wood waste, or it may be chipped and sold as raw material to pulp and paper manufacturers. The subject wood waste will consist of various coniferous wood species, such as, fir, hemlock, and pine. In addition, you anticipate that these "end trims" will range in sizes of 155 mm to 122 cm long, 100 mm to 200 mm wide, and 25 mm to 60 mm thick; however, other sizes may be present. The "end trims" may be imported either in bulk via dump trucks or on pallets depending on quantities and cost of transportation. The subject wood will not be segregated in Canada in any way, that is, by length, width, thickness, color, grade, or other criteria. You intend to accept the "end trims" as produced by the mills. In the United States, the subject "end trims" will be reprocessed to manufacture finger-jointed blocks and later wood moldings. The applicable subheading for the "end trims" will be 4401.30.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other sawdust and wood waste and scrap. The rate of duty will be free. In the event it is determined that the imported goods are not being manufactured exactly as described in this ruling, the ruling will not be applicable to those goods. you should also be aware that the facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. This ruling is being issued under the provisions of Section 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, Robert B. Swierupski Director, National Commodity Specialist Division