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The tariff classification of wood waste from Canada.
Issued January 30, 2003 by U.S. Customs and Border Protection.
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Copies to clipboardJ8 J80041 (January 30, 2003)
Tariff classification
HTS codes: 4401.30.4090
Headings: 4401
Product description
, and the related firms Northern Tier Inc. and Whatcom Wood Products LLC, all of Sumas, WA. The merchandise in question is wood waste, known as “trim ends,” resulting from lumber milling procedures in Canada. Your client explains that in the production of dimension lumber (2 x 4 to 12 x 12), certified lumber graders determine that the end portions of certain boards do not meet the grade requirements necessary to be sold as lumber in the U.S. and Japanese markets. These defective ends are therefore trimmed from the longer pieces of lumber and conveyed to a waste bin. The length of these waste “trim ends” will range from 1 inch to 48 inches, but your client adds that “rough clean up and broken pieces of lumber,” up to 96 inches in length, will also be thrown into the waste dumpster. Your client states that, from the moment each wood piece is cut off, there is no segregation by size, quality, species or any other characteristic; the waste bin is said to “contain all sawdust, wood nubs and wood waste.” Your client also states that the bins containing the non-segregated trim ends and other waste will be transported to the United States in unchanged condition. There will be no intermediate steps between the time a bin fills up with waste and the time it is exported. Your client provides the following discussion as to how the waste will be utilized in the United States following importation: The trim ends will be processed through a series of conveyors, chop saws, and resaws to eliminate any defect… The trim end is in the waste wood box because it has some kind of imperfection in the wood. This does not allow it to be left in its original form that it was cut from. Through this recycling process 30% to 50% of the trim block is ultimately sent to the wood chipper and either sent to paper and pulp mills or sold as landscape chips. The sal- vaged 50% to 70% is graded and sorted to be sold to craft shops, finger joint plants, or to Japanese markets.
CBP rationale
The applicable subheading for the imported wood trim-end waste 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.
Full text
NY J80041 January 30, 2003 CLA-2-44:RR:NC:SP:230 J80041 CATEGORY: Classification TARIFF NO.: 4401.30.4090 Ms. Betty Barney Norman G. Jensen, Inc. PO Box 3789 Blaine, WA 98231 RE: The tariff classification of wood waste from Canada. Dear Ms. Barney: In your letters dated October 9, 2002 and January 3, 2003, you requested a tariff classification ruling on behalf of your client, Washington Mokko Inc., and the related firms Northern Tier Inc. and Whatcom Wood Products LLC, all of Sumas, WA. The merchandise in question is wood waste, known as “trim ends,” resulting from lumber milling procedures in Canada. Your client explains that in the production of dimension lumber (2 x 4 to 12 x 12), certified lumber graders determine that the end portions of certain boards do not meet the grade requirements necessary to be sold as lumber in the U.S. and Japanese markets. These defective ends are therefore trimmed from the longer pieces of lumber and conveyed to a waste bin. The length of these waste “trim ends” will range from 1 inch to 48 inches, but your client adds that “rough clean up and broken pieces of lumber,” up to 96 inches in length, will also be thrown into the waste dumpster. Your client states that, from the moment each wood piece is cut off, there is no segregation by size, quality, species or any other characteristic; the waste bin is said to “contain all sawdust, wood nubs and wood waste.” Your client also states that the bins containing the non-segregated trim ends and other waste will be transported to the United States in unchanged condition. There will be no intermediate steps between the time a bin fills up with waste and the time it is exported. Your client provides the following discussion as to how the waste will be utilized in the United States following importation: The trim ends will be processed through a series of conveyors, chop saws, and resaws to eliminate any defect… The trim end is in the waste wood box because it has some kind of imperfection in the wood. This does not allow it to be left in its original form that it was cut from. Through this recycling process 30% to 50% of the trim block is ultimately sent to the wood chipper and either sent to paper and pulp mills or sold as landscape chips. The sal- vaged 50% to 70% is graded and sorted to be sold to craft shops, finger joint plants, or to Japanese markets. The applicable subheading for the imported wood trim-end waste 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. 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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