The tariff classification of edge-glued lumber panels from Slovenia
Issued March 15, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9400
Headings: 4421
Product description
The submitted sample panel consists of ¾” thick strips of solid hardwood lumber (beech) edge-glued together. The edges, ends and faces of the edge-glued panels are not further worked. The boards are unfinished and not otherwise worked at time of importation. After importation,
CBP rationale
The applicable subheading for the edge-glued lumber panels will be 4421.90.9400, HTSUS, which provides for Other articles of wood; Edge-glued lumber.
Full text
N239049 March 15, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9400 Mr. James E. King Affiliated Customs Brokers USA, Inc. 193 West Service Road P.O. Box 2421 Champlain, NY 12919 RE: The tariff classification of edge-glued lumber panels from Slovenia Dear Mr. King: In your letter dated February 25, 2013, you requested a tariff classification ruling on behalf of your client, Tafisa Canada. The ruling was requested on edge-glued wood panel. A representative sample was submitted for our review. The submitted sample panel consists of ¾” thick strips of solid hardwood lumber (beech) edge-glued together. The edges, ends and faces of the edge-glued panels are not further worked. The boards are unfinished and not otherwise worked at time of importation. After importation, you state that the panels are shaped according to a design chosen, hot stamped, and finished with vegetable oil. The finished product is to be used as a rectangular-shaped cutting board. In your letter, you mention that the instant goods may be classified under subheading 4407.92.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, edge-gluing precludes classification in headings 4407, HTSUS. The edge-gluing of pieces of wood side by side to achieve a wider panel is beyond the scope of the term “end-jointed”, which describes boards joined end to end to achieve a longer expanse. The applicable subheading for the edge-glued lumber panels will be 4421.90.9400, HTSUS, which provides for Other articles of wood; Edge-glued lumber. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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