CBP Ruling N240313: The tariff classification of solid wood boards from Italy and/or Germany

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N2 N240313 (April 9, 2013)

Tariff classification

Headings: 4407

Product description

The ruling was requested on solid wood boards to be used in the manufacture of musical instruments. Representative photos were submitted for our review. The trapezoidal 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 30-60cm (L) x 5-7cm (W) x 1-3cm thick, and are composed of ebony wood (Diospyros spp.). While the instant boards are not rectangular, the Explanatory Notes to the Harmonized System for heading 4407 indicate that “the wood of this heading need not necessarily be of rectangular (including square) section nor of uniform section along the length.” As the boards are sawn lengthwise along the grain of the wood, they meets the terms of heading 4407, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for the ebony 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

N240313 April 9, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 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 to be used in the manufacture of musical instruments. Representative photos were submitted for our review. The trapezoidal 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 30-60cm (L) x 5-7cm (W) x 1-3cm thick, and are composed of ebony wood (Diospyros spp.). While the instant boards are not rectangular, the Explanatory Notes to the Harmonized System for heading 4407 indicate that “the wood of this heading need not necessarily be of rectangular (including square) section nor of uniform section along the length.” As the boards are sawn lengthwise along the grain of the wood, they meets the terms of heading 4407, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the ebony 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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