The tariff classification of eastern white cedar lumber to be used in the manufacture of outdoor furniture from Canada

NY H86018 December 28, 2001 CLA-2-44:RR:NC:2:230 H86018 CATEGORY: Classification TARIFF NO.: 4407.10.0077 Mr. Gilles Therrien Coop de Travail l’Ancedre 3325 Rang 6 Ouest St. Leandre, Quebec, G0J 2V0 Canada RE: The tariff classification of eastern white cedar lumber to be used in the manufacture of outdoor furniture from Canada Dear Mr. Therrien: In your letter dated September 26, 2001 you requested a tariff classification ruling. The ruling was requested on eastern white cedar lumber cut to specific lengths to be used in the manufacture of outdoor furniture. You stated in your letter that your company produces the lumber in Quebec, Canada. The outdoor furniture manufacturer in the United States is Tidewater Workshop. Tidewater buys the lumber through a wholesale distributor, FLW Wood Products. Representative samples of the imported wood and descriptive literature of the outdoor furniture manufactured by Tidewater were submitted by FLW Wood Products. The samples submitted consist of 23 rectangular and square boards of sawn wood. Some of the boards have two or more eased edges. The ends of the boards are square cut and unworked. The samples are of various dimensions. Samples with dimensions of 1 x 3 x 17.5”, 1 x 3 x 19”, 1 x 3 x 48”, 1 x 3 x 56” are stated to be primarily used for bench seats or chair seats. Samples with dimensions of 5/4 x 2 x 15.25”, 2 x 2 x 22”, 2 x 3 x 24”, 2 x 4 x 48” are stated to be primarily used in constructing arm and leg sections of benches. Samples with dimensions of 1 x 3 x 36” and 3 x 3 x 30” are designated for use as coffee table legs and dining table legs. You are of the opinion that the white cedar lumber being imported should not be classified as softwood lumber because it will be used as components in the manufacture of Tidewater’s outdoor furniture and because white cedar is not suitable for use as construction lumber. Classification of goods under the Harmonized Tariff Schedule 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. The above heading encompasses all sawn wood over 6 mm in thickness. It covers wood of any length. It includes wood that has been planed and has eased edges. The heading does not specify any application for the wood; thus, it does not exclude wood that will be used in the manufacture of furniture. The product being imported meets the description of sawn wood in heading 4407, HTSUS. The representative samples have not been further advanced than lumber that has been planed and cut to length. The applicable subheading for the white cedar lumber will be 4407.10.0077, 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; other (than finger-jointed); not treated; other cedar. The rate of duty will be Free. The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division