The tariff classification of wood boards used to construct air conditioner bases from Canada

NY R03401 April 5, 2006 CLA-2-44:RR:NC:2:230 R03401 CATEGORY: Classification TARIFF NO.: 4407.10.0015 Mr. Peter G. Hiebert Woodstock Forest Products 2800 Saskatchewan Ave. Winnipeg, Manitoba R3J 3Z2 Canada RE: The tariff classification of wood boards used to construct air conditioner bases from Canada Dear Mr. Hiebert: In your letter dated March 6, 2006 you requested a tariff classification ruling. The ruling was requested on wood boards stated to be used to construct air conditioner pallets. Photographs of the manufactured end product were submitted. The end product is a raised frame-like base upon which one commercial sized air conditioner will be strapped. The products being imported consist of solid SPF boards in the following sizes: 2 x 4 x 33”, 1 x 4 x 33”, 2 x 4 x 44”, 1-1/2” x 3-1/4” x 24” and 1-1/2” x 1-1/4” x 24”. The boards have square cut ends and are not further processed in any manner. You state that, after importation, three 2 x 4 x 33” pieces and three 1 x 4 x 33” pieces are nailed together to make three “stringers”. Two “deckboards” having widths of 3-1/4” are ripped from two 2 x 4 x 44” pieces. The “deckboards” form the horizontal members of the frame-like base. The “deckboards” are nailed perpendicularly on top of the three “stringers” described above. Two of these “stringers” form the vertical end members of the base. Additionally, for extra support, one 1-1/2” x 3-1/4” x 24” piece, referred to as a “block,” is nailed on top of one end ”stringer” and one 1-1/2” x 1-1/4” x 24” piece is nailed on top of the other end “stringer.” The products being imported are material to construct air conditioner bases. In the condition as imported, the products are simply boards of lumber. Additional cutting and nailing is required on the pieces prior to being assembled into air conditioner bases. The applicable subheading for the wood boards described above will be 4407.10.0015, 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: Mixtures of spruce, pine, and fir (“S-P-F”). The rate of duty will be free. The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division