The tariff classification of triangular Paulownia wood pieces from China

N277936 August 26, 2016 CLA-2-44:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4409.29.9000 Mr. Ken Skillman Universal Forest Products 5200 Highway 138 Union City, GA 30291 RE: The tariff classification of triangular Paulownia wood pieces from China Dear Mr. Skillman: In your letter, dated March 11, 2016, you requested a classification ruling. The ruling was returned for additional information, which was received by this office on August 1, 2016. Product information and samples were submitted for our review, and will be retained for reference. In the information provided, you indicate that the wood pieces have a continuous triangular cross section and are constructed of Paulownia, a non-coniferous wood. The piece measures approximately 24mm wide by 24mm tall by 34mm across the diagonal, and are imported in various lengths. You state that pieces of wood are edge-glued to form a panel, and that the panel is cut into square strips that are further cut into triangular strips. You explain that the triangular pieces are processed through a molder, planed, and sanded. The wood pieces are not decorative and are used in concrete manufacturing. You suggest that the boards are classifiable under subheading 4409.29.9000, Harmonized Tariff Schedule of the United States, because they are constructed of wood that has been continuously shaped along its length. We agree with this suggestion. While the base panels are created by edge-gluing, the individual strips are solid and do not have the seams that indicate a lamination of wood pieces. Lamination by edge-gluing or superimposing would ordinarily preclude classification in heading 4409. Since the wood pieces are processed through a molder, we agree that heading 4409, HTSUS, is the accurate classification for this product. Because these strips have no decorative aspect, they are not classifiable as standard wood moldings. The applicable subheading for the triangular paulownia wood pieces will be 4409.29.9000, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Other. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division