The tariff classification of solid wood boards from Italy and/or Germany
Issued April 5, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4407.10.0019, 4407.93.0020, 4407.99.0179, 4407.99.0193, 4407.92.0000, 4407.10.0020
Headings: 4407
Product description
The ruling was requested on solid wood boards. Representative photos were submitted for our review. The rectangular boards are sawn lengthwise along the grain of the wood. You note they may also be planed. The boards are heat treated but not otherwise prepared, aside from provisional sealing of the board ends. The boards each measure approximately 90cm (L) x 30cm (W) x 4cm thick, and are composed of one of the following woods: Acer pseudoplatanus (maple), Picea abies (Norway spruce), Salix alba (willow), Populus alba (poplar), and Fagus sylvatica (beech).
CBP rationale
The applicable subheading for the sawn, but not planed, Norway spruce boards will be 4407.10.0019, Harmonized Tariff Schedule of the United States (HTSUS), 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: Not treated: Other: Other spruce: Rough. The applicable subheading for the sawn and planed Norway spruce boards will be 4407.10.0020, HTSUS, 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: Not treated: Other: Other spruce: Other. The applicable subheading for the beech boards, whether sawn and/or planed, will be 4407.92.0000, HTSUS, 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: Other: Of beech. The applicable subheading for the maple boards, whether sawn and/or planed, will be 4407.93.0020, HTSUS, 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: Other: Of maple: Other. The applicable subheading for the poplar boards, whether sawn and/or planed, will be 4407.99.0179, HTSUS, 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: Other: Other: Other poplar; aspen; cottonwood. The applicable subheading for the willow boards, whether sawn and/or planed, will be 4407.99.0193, HTSUS, 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: Other: Other: Other nonconiferous.
Full text
N240310 April 5, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4407.10.0019; 4407.10.0020; 4407.92.0000; 4407.93.0020; 4407.99.0179; 4407.99.0193 Mr. Samuel Zygmuntowicz Violin Maker 565A 3rd St. Brooklyn, NY 11215 RE: The tariff classification of solid wood boards from Italy and/or Germany Dear Mr. Zygmuntowicz: In your letter dated April 2, 2013, you requested a tariff classification ruling. The ruling was requested on solid wood boards. Representative photos were submitted for our review. The rectangular boards are sawn lengthwise along the grain of the wood. You note they may also be planed. The boards are heat treated but not otherwise prepared, aside from provisional sealing of the board ends. The boards each measure approximately 90cm (L) x 30cm (W) x 4cm thick, and are composed of one of the following woods: Acer pseudoplatanus (maple), Picea abies (Norway spruce), Salix alba (willow), Populus alba (poplar), and Fagus sylvatica (beech). The applicable subheading for the sawn, but not planed, Norway spruce boards will be 4407.10.0019, Harmonized Tariff Schedule of the United States (HTSUS), 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: Not treated: Other: Other spruce: Rough. The rate of duty will be free. The applicable subheading for the sawn and planed Norway spruce boards will be 4407.10.0020, HTSUS, 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: Not treated: Other: Other spruce: Other. The rate of duty will be free. The applicable subheading for the beech boards, whether sawn and/or planed, will be 4407.92.0000, HTSUS, 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: Other: Of beech. The rate of duty will be free. The applicable subheading for the maple boards, whether sawn and/or planed, will be 4407.93.0020, HTSUS, 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: Other: Of maple: Other. The rate of duty will be free. The applicable subheading for the poplar boards, whether sawn and/or planed, will be 4407.99.0179, HTSUS, 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: Other: Other: Other poplar; aspen; cottonwood. The rate of duty will be free. The applicable subheading for the willow boards, whether sawn and/or planed, will be 4407.99.0193, HTSUS, 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: Other: Other: Other nonconiferous. 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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