The tariff classification of overhead protection planks from Canada

NY K84898 May 7, 2004 CLA-2-44:RR:NC:2:230 K84898 CATEGORY: Classification TARIFF NO.: 4407.10.0015 Mr. Douglas P. Beebe Affiliated Customs Brokers USA, Inc. 193 West Service Road PO Box 2421 Champlain, NY 12919 RE: The tariff classification of overhead protection planks from Canada Dear Mr. Beebe: In your letter dated April 1, 2004, on behalf of your client, Les Bois D’Oeuvre Beaudoin Gauthier Inc., you requested a tariff classification ruling. The ruling was requested on products described as overhead protection planks. The products consist of sawn wood boards with metal plates pressed near the ends. The primary application of the products is stated to be for sidewalk overhead protection or scaffolding. An information sheet with a diagram from your client was submitted, which describes the product in further detail. The product consists of green rough mixed spruce-pine-fir (SPF) lumber in a range of sizes. The thickness varies from 1-1/2” to 2-1/4”, the width varies from 8-7/8” to 12-1/4” and the length varies from 5’ to 16’. Each SPF board has four metal plates pressed or hammered into its surfaces. The plates consist of narrow rectangular pieces or strips. One plate is placed 2” from each end and each surface, top and bottom. The purpose of the plates is stated to be for reinforcement and to prevent splitting of the ends of the planks. Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. Heading 4407 provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. According to the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) for heading 4407, this heading covers all wood and timber, of any length but of a thickness exceeding 6 mm, which has been sawn or chipped along the general direction of the grain or cut by slicing or peeling. It includes sawn beams, planks, flitches, boards, laths, etc. We find that the subject overhead protection planks fit the description of sawn wood provided for in heading 4407. The metal plates pressed into the surfaces near the ends of the boards for reinforcement are minor features which do not change the character of the sawn planks. The applicable subheading for the overhead protection planks described above will be 4407.10.0015, 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 end-jointed, of a thickness exceeding 6 mm, coniferous, other (than finger-jointed), not treated, mixtures of spruce, pine, and fir (“S-P-F”). The general 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