CLA-2-44:RR:NC:SP:230 B83858
Ms. K. I. Muller
Willson International Ltd.
6725 Airport Road, Suite 101
Mississauga, Ontario L4V 1V2
CANADA
RE: The tariff classification of softwood lumber from Canada.
Dear Ms. Muller:
In your letter dated March 27, 1997, on behalf of Marks
Lumber Limited (Brantford, Ontario), you requested a tariff
classification ruling.
The items in question are described in your letter as
unassembled wooden "packing crates" for box springs. They will
be imported in the form of pre-determined quantities of
precision-cut softwood boards ordered by customers requiring a
specified number of "crates."
Each "crate" will consist of cross and vertical pieces of
rough lumber. The cross pieces will normally be 7/8" x 1 7/8" or
7/8" x 2 7/8", in lengths of 37", 52" or 59". The vertical
pieces will normally be 7/8" x 2 7/8", in lengths ranging from
74" to 85". It is assumed that the boards will not be worked on
their edges, faces or ends.
You state that, following importation, each set of boards
will be used to "construct" a "crate" around 20 box springs
(compressed together for shipping purposes). You indicate that
wire will simply be wound around the boards and through the
compressed springs to form the finished "crate." (It is assumed
that the wire will not be included with the imported sets of
boards.) Photographs accompanying your inquiry show wired,
lattice-like arrangements of boards surrounding bulky objects
that appear to be overwrapped with paper.
We note your opinion that the imported merchandise should be
classified in subheading 4415.10, Harmonized Tariff Schedule of
the United States (HTS), which provides for wooden cases, boxes,
crates and other packing containers. However, as indicated in
the above discussion, the importations will consist of nothing
more than plain wood boards. We find, furthermore, that these
boards will not become actual crates or containers at any time
during the outlined scenario. They will merely be arranged and
tied onto a group of box springs to help protect and compress
them. It appears that after such use they will remain nothing
more than a collection of loose boards.
The applicable subheadings for the imported rough lumber
will be 4407.10.0001 through 4407.10.0092, HTS, which provide for
wood sawn or chipped lengthwise, sliced or peeled, whether or not
planed, sanded or finger-jointed, of a thickness exceeding 6 mm:
coniferous. The particular statistical suffix will depend on
whether the boards are finger-jointed, and on the species of the
wood. The rate of duty, in any case, will be free.
Articles classifiable under subheading 4407.10.00, HTS,
which are the products of Canada are subject to entry require-ments based on the U.S./Canadian Softwood Lumber Agreement of
1996. All invoices of such articles must be annotated with the
Canadian province of manufacture. If manufactured in Ontario,
Quebec, British Columbia or Alberta, a permit is required.
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 212-466-5779.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division