The tariff classification of unassembled finger-jointed sawn wood from Canada

NY E89736 December 17, 1999 CLA-2-44:RR:NC:2:230 E89736 CATEGORY: Classification TARIFF NO.: 4407.10.0001 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of unassembled finger-jointed sawn wood from Canada Dear Ms. Barney: In your letter dated November 4, 1999, on behalf of your client, Landmark Truss and Lumber Inc., you requested a tariff classification ruling. The merchandise in question is sawn spruce-pine-fir (SPF) boards having one or both ends sawn with a set of tapered projections or “fingers” that interlock when the pieces are pushed together. The purpose of the tapered projections is to glue and join two or more pieces of lumber end to end and create greater lengths of wood. The subject lumber pieces will be joined together after importation to make door stock, window stock and structural lumber. When assembled in the United States, the finger-jointed lumber is sawn wood material for multiple uses. The unassembled lumber sections will be imported in nominal sizes of 2”x3”, 2”x4”, 2”x6”, 2”x8” and in lengths of 1 to 7 feet. A representative sample was submitted. The actual dimensions of the sample were 1-9/16”x2”x12”; both ends had been cut with “fingers”. Classification of goods under the Harmonized Tariff Schedules of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes. Heading 4407, HTSUS, provides for: Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm. (Emphasis added.) GRI 2(a) states that any reference in a heading to an article shall include that article entered incomplete or unfinished, provided it has the essential character of the finished article, and it also includes that article when entered unassembled or disassembled. According to GRI 1 and GRI 2(a), the subject unassembled sawn wood pieces with tapered projections (“fingers”) on one or both ends to be finger-jointed together are provided for under the terms of heading 4407. The applicable subheading for the sawn wood with “finger” cut ends will be 4407.10.0001, 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; coniferous; finger-jointed. The rate of duty will be Free. Articles classifiable under subheading 4407.10.0001, 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. In the event that the subject goods, when imported into the United States, do not meet the description and the facts set forth in this ruling, the subject ruling letter will not be applicable to those goods. As such, in the event that the merchandise or the facts are modified in any way, you should resubmit a ruling request to cover the new situation. You should also be aware that the material 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 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division