The tariff classification of continuously shaped wood boards from China and Vietnam

N304335 June 7, 2019 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4421.99.9780 Ms. Amy Davidson Tumac Lumber Co., Inc. 85 SW Broadway Suite 600 Portland, OR 97205 RE: The tariff classification of continuously shaped wood boards from China and Vietnam Dear Ms. Davidson: In your letter, dated May 14, 2019, you requested a binding tariff classification ruling. The ruling was requested on continuously shaped wood boards. Product information and photos were submitted for our review. The products in question are rectangular wood boards that have a continuous grooved profile along their entire length. Each board will be constructed either from solid wood or from edge-glued wood, and each will be coated with a UV-cured or similar coating. You state that the board dimensions, at time of importation, range from 2-24 inches in width, 6-96 inches in length, and 3/8-3/4 inch in thickness. You also indicate that the boards will be made from a variety of unspecified wood species. In your letter, you explain that the boards will be further worked after importation; they will be cut with dovetail or similar joinery for assembly into furniture. Continuously shaped wood is specifically provided for in heading 4409 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the Explanatory Notes to heading 4409, HTSUS, specifically exclude any products “which ha(ve) been surface worked beyond planing or sanding, other than painting, staining or varnishing.” The UV coating constitutes working beyond painting, staining, or varnishing, and, therefore, classification in heading 4409, HTSUS, is precluded. Additionally, the edge-gluing of wood pieces precludes classification in heading 4409, HTSUS; this heading provides only for wood that is end-jointed to increase board length, not lamination to increase width or other dimension. We note that, due to the grooving and finishing, the instant boards also do not constitute “edge-glued lumber”, as provided for in subheading 4421.99.9400, HTSUS. The applicable subheading for the continuously shaped wood boards will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheading 4421.99.9780, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4421.99.9780, HTSUS. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division