CLA-2-44:RR:NC:2:230 E81992
Mr. Scott Ashley
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202
RE: The tariff classification of a pallet kit from Canada
Dear Mr. Ashley:
In your letter dated May 28, 1999, on behalf of your customer, Challenger Pallet of Ontario, you requested a tariff classification ruling.
The ruling was requested on notched stringers for a pallet and on a pallet kit. The products are made of softwood (SPF) lumber.
The pallet kit consists of an unassembled complete pallet. The pallet kit is for a 35" x 42" pallet and contains three stringers (each 1-1/2" x 3-1/2" x 35"), five top or deckboards (each 1/2" x 4" x 42") and three bottom boards (each 1/2" x 4" x 42"). The boards are assembled into a pallet after importation without any further manufacturing necessary. Unassembled pallets of other sizes will also be imported.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes.
Heading 4415, HTSUS, provides for:
Packing cases, boxes, crates, drums and similar packings, of wood; pallets, box-pallets and other
load boards, of wood; pallet collars of wood.
GRI 2(a) provides that any reference in a heading to an article shall be taken to include that article when entered unassembled or disassembled.
The Explanatory Notes for heading 4415 provide a commentary on unassembled containers of this heading, as follows:
They may be unassembled or partly assembled,
provided the wood is in sets of the parts necessary
to make a complete container or an incomplete
container having the essential character of a
complete container. When wood is not in such sets,
it is to be classified as sawn or planed wood,
plywood, etc., as the case may be.
Unassembled pallets clearly described as above for the 35" x 42" pallet by listing each component and the number of pieces of each component required to make a specific pallet are classifiable in heading 4415. Shipments of unassembled pallets should list the total quantities of each specific pallet along with the total quantities of its respective components. Any extra pieces are not classifiable in heading 4415.
The applicable tariff provision for the pallet kit will be 4415.20.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pallets, box-pallets and other load boards, of wood. The general rate of duty will be 10.7 percent ad valorem.
You also requested a ruling on notched stringers. The notched stringers consist of 2" x 4" boards of various lengths. Two 9" long notches (1-1/2" x 1-1/2") are cut into one edge of the board.
The U.S. Customs Service is in the process of reviewing the classification of similar lumber. Therefore, a ruling cannot be issued at this time for this product. You may wish to consider resubmission of your request at a later date.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division