The tariff classification of teak, Spanish cedar and goncalo alves lumber from Costa Rica
Issued November 25, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4407.99.0091, 4407.29.0090, 4407.29.0005
Headings: 4407
Product description
The ruling was requested on several species of sawn wood and various wood products from Costa Rica. The wood to be imported will consist of teak (Tectona grandis), Spanish cedar (Cedrelo odorata) and goncalo alves (Astronium graveolens). The wood will be in cut board form or lumber. The lumber will be used in the United States for construction, boat building or furniture making.
CBP rationale
The applicable subheading for the teak lumber will be 4407.29.0005, Harmonized Tariff Schedule of the United States Annotated (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; of tropical wood specified in subheading note 1 to this chapter; other; teak; rough. The applicable subheading for the Spanish cedar (also known by the name of cedro) will be 4407.29.0090, 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; of tropical wood specified in subheading note 1 to this chapter; other; other; rough. The applicable subheading for the goncalo alves lumber will be 4407.99.0091, 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; other; other; other nonconiferous; rough.
Full text
NY C80637 November 25, 1997 CLA-2-44:RR:NC:2:230 C80637 CATEGORY: Classification TARIFF NO.: 4407.29.0005; 4407.29.0090; 4407.99.0091 Mr. Kevin Yardley Diamond Tropical Hardwoods Intl. 432 Brookside Dr. Perkasie, PA 18944 RE: The tariff classification of teak, Spanish cedar and goncalo alves lumber from Costa Rica Dear Mr. Yardley: In your letter dated October 30, 1997 you requested a tariff classification ruling. The ruling was requested on several species of sawn wood and various wood products from Costa Rica. The wood to be imported will consist of teak (Tectona grandis), Spanish cedar (Cedrelo odorata) and goncalo alves (Astronium graveolens). The wood will be in cut board form or lumber. The lumber will be used in the United States for construction, boat building or furniture making. The applicable subheading for the teak lumber will be 4407.29.0005, Harmonized Tariff Schedule of the United States Annotated (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; of tropical wood specified in subheading note 1 to this chapter; other; teak; rough. The rate of duty will be Free. A copy of subheading note 1 is attached for your information. The applicable subheading for the Spanish cedar (also known by the name of cedro) will be 4407.29.0090, 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; of tropical wood specified in subheading note 1 to this chapter; other; other; rough. The rate of duty will be Free. The applicable subheading for the goncalo alves lumber will be 4407.99.0091, 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; other; other; other nonconiferous; rough. The rate of duty will be Free. Importations of lumber may be subject to import regulations administered by the U. S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the the U.S.D.A. may be addressed to that agency at the following location: U. S. Department of Agriculture, A.P.H.I.S., PPQ, 4700 River Road, Unit 136, Riverdale, MD, 20737. Your inquiry does not provide enough information to issue a tariff classification ruling on the other wood products. A full description of each product including dimensions and construction is required in order to issue a ruling on these products. Samples or photographs may also be submitted. Please request a separate ruling for each kind of product. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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