The tariff classification of edge-glued finger-jointed wood panels from China
Issued August 10, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9840
Headings: 4421
Product description
It consists of pieces of lumber approximately 2-1/4” wide glued edge to edge. Although not shown in the sample, which is only 12” long, the pieces of alder lumber are finger-jointed. The panels will be imported in sizes ranging from 26 mm x 152 mm x 1982 mm to 26 mm x 152 mm x 2147 mm. The edges and ends of the panels will be square and unworked.
CBP rationale
The applicable subheading for the edge-glued finger-jointed alder panels will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood.
Full text
NY H84102 August 10, 2001 CLA-2-44:RR:NC:2:230 H84102 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Mr. William M. Stringfield William M. Stringfield Customs Brokers 249 Ocean Blvd., Suite 1008 Long Beach, CA 90802 RE: The tariff classification of edge-glued finger-jointed wood panels from China Dear Mr. Stringfield: In your letter dated July 19, 2001, on behalf of the importer Tumac Lumber Co., you requested a tariff classification ruling. The ruling was requested on an edge-glued finger-jointed alder wood panel. A representative sample section of a 13/16” thick panel was submitted. It consists of pieces of lumber approximately 2-1/4” wide glued edge to edge. Although not shown in the sample, which is only 12” long, the pieces of alder lumber are finger-jointed. The panels will be imported in sizes ranging from 26 mm x 152 mm x 1982 mm to 26 mm x 152 mm x 2147 mm. The edges and ends of the panels will be square and unworked. The applicable subheading for the edge-glued finger-jointed alder panels will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. 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
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