CLA-2-44:S:N:N1:230 874116
Mr. David Kershisnik
IKON
1135 Valencia Way
Arcadia, CA 91006
RE: The tariff classification of wood chips, dowels and coat
hangers from Russia
Dear Mr. Kershisnik:
In your letter dated April 28, 1992 you requested a tariff
classification ruling.
The ruling was requested on various wood products processed
in Russia. The products are wood chips, pine bark, pine blocks,
dowels and coat hangers. The wood chips are described as being
predominantly from pine trees. They will be used in the United
States to manufacture paper. The dowels are of hardwood and of
various diameters and lengths. They will be sold to hardware
and lumber stores and to furniture, door and window manufacurers.
The coat hangers are of cedar or hardwood and will be sold to the
hotel or garment industry.
The applicable subheading for the wood chips will be
4401.21.0000, Harmonized Tariff Schedule of the United States
(HTSUSA), which provides for wood in chips or particles;
coniferous. The duty rate will be Free.
The applicable subheading for the hardwood dowels will be
4409.20.6000, HTSUSA, which provides for nonconiferous wood dowel
rods; plain (not sanded, grooved or otherwise advanced in
condition). The duty rate will be 5 percent ad valorem.
The applicable subheading for the coat hangers will be
4421.10.0000, HTSUSA, which provides for other articles of wood;
clothes hangers. The duty rate will be 33-1/3 percent ad
valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the pine blocks and pine bark.
Your request for a classification ruling should include a
detailed description of the processing steps. In addition, for
the pine blocks, please state whether the edges and ends are
worked in any way and identify the particular pine species by
botanical name. For the pine bark, please state whether the bark
is a waste product mixed with shavings and sawdust.
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