CLA-2-44:S:N:N8:230 895075
Mr. James Redman
Patrick Powers Customs Brokers Inc.
P.O. Box 30155
JFK Airport Station
Jamaica, NY 11430
RE: Tariff classification of pallet lumber from Portugal
Dear Mr. Redman:
In your letter dated February 2, 1994, on behalf of the importer, Chep USA, you requested a tariff classification ruling.
The ruling was requested on Portuguese maritime lumber to be assembled into pallets. Representative samples consisting of two blocks and five boards were submitted. Enough pieces will be in a shipment to make a number of complete pallets with a few leftover parts. Except for the blocks which may be cut smaller or trimmed as necessary, the wood pieces are already cut-to-size and need only be assembled together to make the pallets.
The applicable subheading for the unassembled pallets will be 4415.20.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other pallets, box-pallets and other load boards, of wood. The rate of duty will be 16-2/3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport