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The tariff classification of wood scrap from Canada.
Issued November 5, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I87263 (November 5, 2002)
Tariff classification
HTS codes: 4401.30.4090
Headings: 4401
Product description
The ruling was requested on wood waste in the form of “trim edging” or “fencing rips.” You provided the following explanation: The exterior defective portion of a board will be ripped to salvage the usable portion of the piece. The portion of the piece that is trimmed off is banded together to facilitate transport with the square portion on the exterior so that it may be banded. This reduces breakage also. The product is brought into the United States and is cut into one-foot-long pieces, bundled together, and then is distributed to various grocery stores for use as kindling. Photos accompanying your inquiry show pieces of sawn wood with knotholes and substantially jagged or irregular surfaces on one or more of the edges or faces. In this condition, the wood is clearly defective and not usable as lumber.
CBP rationale
The applicable subheading for the above-described trim edging or fencing rips will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
Full text
NY I87263 November 5, 2002 CLA-2-44:RR:NC:SP:230 I87263 CATEGORY: Classification TARIFF NO.: 4401.30.4090 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of wood scrap from Canada. Dear Ms. Barney: In your letter dated September 24, 2002, you requested a tariff classification ruling on behalf of D & H Wood Products (Deming, WA). The ruling was requested on wood waste in the form of “trim edging” or “fencing rips.” You provided the following explanation: The exterior defective portion of a board will be ripped to salvage the usable portion of the piece. The portion of the piece that is trimmed off is banded together to facilitate transport with the square portion on the exterior so that it may be banded. This reduces breakage also. The product is brought into the United States and is cut into one-foot-long pieces, bundled together, and then is distributed to various grocery stores for use as kindling. Photos accompanying your inquiry show pieces of sawn wood with knotholes and substantially jagged or irregular surfaces on one or more of the edges or faces. In this condition, the wood is clearly defective and not usable as lumber. The applicable subheading for the above-described trim edging or fencing rips will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. The rate of duty will be free. 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
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