The tariff classification of spruce and pine timbers from Canada
Issued October 7, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4407.10.0019, 4407.10.0042, 4407.10.0052, 4407.10.0017
Headings: 4407
Product description
The timbers are sawn on four sides and are a uniform square size. Only a few pieces (less than 10 percent) show traces of bark on one or two corners. The general appearance of the timbers is of sawn wood. The timbers do not have the appearance of roughly squared wood of heading 4403, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Heading 4403 provides for wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. The Explanatory Notes clarify what products are meant to be covered under this heading. The wood in the rough, whether or not stripped of bark or sapwood, of heading 4403 covers timber in the natural state as felled (or generally round whole logs). The roughly squared wood of heading 4403 covers squared timber that is characterised by the presence of rough areas or bark traces (which distinguishes it from other sawn wood). Since most of the squared timbers to be imported do not have the presence of rough areas or bark traces, the timbers are not classifiable in heading 4403.
Full text
NY B89347 October 7, 1997 CLA-2-44:RR:NC:2:230 B89347 CATEGORY: Classification TARIFF NO.: 4407.10.0017; 4407.10.0019; 4407.10.0042; 4407.10.0052 Ms. Lucille D. Maskalyk Treeline Wood Products Ltd. B104 - 53016 Highway 60 (40 Fulton Rd, Acheson Industrial Area) Spruce Grove, Alberta T7X 3G7 RE: The tariff classification of spruce and pine timbers from Canada Dear Ms. Maskalyk: In your letter dated September 12, 1997 you requested a tariff classification ruling. The ruling was requested on squared spruce and pine timbers ranging in size from 4"x4" to 12"x12". Two photographs showing stacks of timbers were submitted. The timbers are sawn on four sides and are a uniform square size. Only a few pieces (less than 10 percent) show traces of bark on one or two corners. The general appearance of the timbers is of sawn wood. The timbers do not have the appearance of roughly squared wood of heading 4403, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Heading 4403 provides for wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. The Explanatory Notes clarify what products are meant to be covered under this heading. The wood in the rough, whether or not stripped of bark or sapwood, of heading 4403 covers timber in the natural state as felled (or generally round whole logs). The roughly squared wood of heading 4403 covers squared timber that is characterised by the presence of rough areas or bark traces (which distinguishes it from other sawn wood). Since most of the squared timbers to be imported do not have the presence of rough areas or bark traces, the timbers are not classifiable in heading 4403. The applicable tariff provision for the spruce timbers will be 4407.10.0017 or 4407.10.0019, 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; coniferous; other; other; Sitka spruce or other spruce; rough. The general rate of duty will be Free. The applicable tariff provision for the pine timbers will be 4407.10.0042 through 4407.10.0052, HTSUSA, depending on the particular species of pine. These subheadings provide for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; other; other; various pine species; rough. The general rate of duty will be Free. Articles classifiable under 4407.10.0017, 4407.10.0019, 4407.10.0042 through 4407.10.0052, HTSUSA, 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 CFR 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
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