The tariff classification of gesso-coated boards from Vietnam

N346743
March 26, 2025
CLA-2-44:OT:RR:NC:4:434
CATEGORY: Classification
TARIFF NO.: 4421.99.9880
Alex Skidmore Holland Southwest International 6831 Silsbee Houston, TX 77033 RE: The tariff classification of gesso-coated boards from Vietnam Dear Mr. Skidmore: In your letter, dated March 3, 2025, you requested a tariff classification ruling. Samples and descriptions of the items were submitted for our review. The products described in your submission are finger jointed pine boards measuring approximately 16.7 mm in thickness, 4” to 12” in width, and 16’ to 17’ in length. All sizes 6” wide and greater are edge-glued. Each board is coated on 4 sides with gesso, a gypsum-based product that is applied to the board with an extruder. The gesso has visible thickness when viewing the board in cross section. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the four-digit headings and 6-digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the GRIs. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80. 54 Fed. Reg. 35127-28 (August 23, 1989). The ENs for Chapter 44, HTSUS, instruct that “the classification of wood is not affected by treatment necessary for its preservation…nor is it affected by reason of being painted, stained or varnished.” The gesso applied to the boards is beyond the limits of priming, painting, or preservation. It is, instead, a coating, which, while acting as a primer, also fills imperfections and forms a refined, smooth surface to the wood. Such coating precludes classification of the products as lumber of heading 4407, HTSUS, or of edge-glued lumber of 4421.99.9400, HTSUS. See New York rulings N016128, dated September 21, 2007, and N309535, dated March 6, 2020.

The applicable subheading for the pine boards will be 4421.99.9880, HTSUS, which provides for Other articles of wood:? Other: Other: Other: Other: Other.? The rate of duty will be 3.3 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.? This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).? This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.? In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.? Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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