CLA-2-44:S:N:N1:230 873651
4407.99.0065
Mr. Nick Pappadis
Dorfair, Inc.
4020 Lavista Circle = 213
Jacksonville, FL 32217
RE: The tariff classification of sawn hardwood from Lithuania
Dear Mr. Pappadis:
In your letter dated April 12, 1992, which was received in
our office on April 24, 1992, you requested a tariff
classification ruling.
The ruling was requested on various wood products listed as
hardwood, plywood and logs. The hardwood, identified as oak,
birch and ash, is described as being in three forms: as sliced
timber with the bark still on, as sawn wood, and as wood in
finished form. The plywood is simply described as being of
various thicknesses and plies. The logs are in complete tree
form with the bark still on.
The applicable heading for the sawn hardwood will be 4407,
Harmonized Tariff Schedule of the United States (HTS), which
provides for wood sawn or chipped lengthwise, sliced or peeled,
whether or not planed, sanded or finger-jointed, of a thickness
exceeding 6 mm. The appropriate subheading for the sawn wood
depends on the species of the wood and is classifiable as
follows: of red oak, in subheading 4407.91.0020, HTS; of other
oak, in subheading 4407.91.0060, HTS; of birch, in subheading
4407.99.0050, HTS; of ash, in subheading 4407.99.0050, HTS. The
duty rate for all of the above subheadings will be Free.
Your inquiry does not provide enough information for us to
give a classification ruling on the sliced hardwood timber with
the bark still on, the hardwood in finished form, the plywood and
the logs. Your request for a classification ruling should
include a description of the hardwood timber including how it was
sliced, its dimensions, and how it was finished. Additional
information needed for the plywood is whether the thickness of
any one ply is over 6 mm, the species of wood by botanical name
of both the face and back ply, the dimensions, and whether it has
been surface covered and if the surface covering obscures the
grain of the wood. Finally, please state the species of wood
for the logs.
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