C87462 C8 Ruling Active

The tariff classification of wooden beehives from Brazil

Issued May 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9817.00.5000, 4421.90.9840

Headings: 4421, 9817

Product description

The tariff classification of wooden beehives from Brazil

CBP rationale

The applicable subheading for the wooden beehives will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood.

Full text

NY C87462 May 28, 1998 CLA-2-44:RR:NC:2:230 C87462 CATEGORY: Classification TARIFF NO.: 4421.90.9840; 9817.00.5000 Mr. John H. Qualey Rogers & Brown Custom Brokers Inc. 2 Cumberland Street P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of wooden beehives from Brazil Dear Mr. Qualey: In your letter dated April 28, 1998, on behalf of the importer, Amazon Trading Company Inc., you requested a tariff classification ruling. The ruling was requested on beehives made of three different species of wood - pine, Parana pine and cedar. A brochure of the product was submitted. The beehive consists of three vertical compartments resembling drawers. Each compartment is lined with a row of ten rectangular frames. Some of the beehives are coated with wax. The applicable subheading for the wooden beehives will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 3.7 percent ad valorem. Articles which are classifiable under subheading 4421.90.9840, HTSUSA, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUSA. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the beehives would be classifiable in subheading 9817.00.5000, HTSUSA, and would be free of duty. 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →