CLA-2-44:RR:NC:2:230 J84619
Mr. Bond Kirk
Leggettwood
Leggett & Platt, Inc.
1653 San Souci Parkway
Wilkes-Barre, PA 18706
RE: The tariff classification of wood boards to make appliance bases and unassembled wood pallets from Canada
Dear Mr. Kirk:
In your letter dated May 9, 2003, you requested a tariff classification ruling for products to be imported from Canada by Leggett & Platt Ltd.
The ruling was requested on three wood products, identified as (1) “a GE PK base - current”, (2) a “GE PK base - new version” and (3) an “L & P grid top pallet”. Diagrams and photocopies of pictures were submitted.
The “GE PK base - current” is a rectangular frame that will be bolted to the bottom of a dishwasher to facilitate its movement during the manufacturing and testing process. The pictures submitted show a dishwasher being bolted to the base and moved on a conveyor belt. You further state that the base remains on the dishwasher while the dishwasher is stacked in a warehouse and transported to retail centers.
In the condition as imported, the “GE PK base - current” consists of a number of rectangular boards of eastern Canadian spruce, pine, fir mixed species. Two sizes of boards will be imported, 23/32” x 1-1/2” x 25-3/8” and 23/32” x 2-7/8” x 26-7/8”. The boards have square cut ends and are not further processed than cut to size.
After importation into the United States, your customer nails or staples two pieces of each of these sizes together to make a rectangular frame. Holes for bolts are drilled in the larger pieces. The assembled bases are then shipped to the appliance manufacturer.
You state that the exact number of components to build a specific number of bases will be imported. You believe that the imported boards are classifiable as pallet kits in heading 4415, Harmonized Tariff Schedule of the United States (HTSUS).
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. The ENs, although not legally binding, may be consulted when determining the classification of a product under a particular heading.
The ENs for heading 4415 describe pallets as follows:
A pallet is a load board consisting of two decks separated by bearers or a single deck supported by feet and designed essentially for handling by means of fork-lift trucks or pallet trucks.
The subject “GE PK base - current” does not meet the description of a pallet. It is a rectangular frame composed of a single layer. It is bolted to an individual appliance to facilitate its handling primarily during the testing process. You clarified in your letter that “the appliance with the base attached is packaged in corrugated containers and shipped on common pallets which accommodate forks.” The fact that common pallets are used to transport the appliance with the base attached is further indication that the base is not a pallet. Thus, the base is not classifiable as a pallet.
In the condition as imported, the “GE PK base - current” consists simply of pieces of sawn wood. The pieces will be used to make dishwasher bases; however, they are not recognizable as bases or any other articles at the time of importation.
The applicable subheading for the boards described as “GE PK bases - current” will be 4407.10.0015, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm; coniferous, not treated, mixtures of spruce, pine, and fir (“S-P-F”). The general rate of duty will be free.
The S-P-F boards in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
The “GE PK base - new version” is a similar rectangular frame that will be used in the same manner as the “GE PK base - current.” Its construction differs slightly and the sizes of the boards differ. The boards that will make up the frame consist of two 23/32” x 2-1/2” x 25” pieces and two 23/32” x 5-1/2” x 25-3/8” pieces. In addition, one 23/32” x 1-1/2” x 21” board per base will be included as a cross bar. One of the 23/32” x 2-1/2” x 25” boards will have (1” deep and 5-1/2” long) cut outs or notches across the edges at both ends to fit the two 23/32” x 5-1/2” x 25-3/8” boards.
The “GE PK base - new version” is likewise not a pallet. It is not a load board designed essentially for handling by means of fork-lift trucks. Furthermore, in the condition as imported, the subject “GE PK base - new version” consists simply of sawn S-P-F boards, a few of which are notched at the ends. The boards are not recognizable as pallets or any other article. The boards are material to make the GE PK bases.
The applicable subheading for the S-P-F boards with square unworked edges and ends will be 4407.10.0015, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm; coniferous, not treated, mixtures of spruce, pine, and fir (“S-P-F”). The general rate of duty will be free.
The applicable subheading for the S-P-F boards with cutouts at the ends will be 4421.90.9740, HTSUS, which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.
The S-P-F boards in question (including the notched boards) may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
The third product to be classified, the “L & P grid top pallet” is a pallet in three sizes designed to transport box spring grid tops. A grid top is the wire top in the form of a grid which is attached to a wood frame and metal coils in the manufacture of a box spring. The grid tops are made in twin, full and queen sizes and the pallets that transport them are in the following corresponding sizes: 40-1/2” x 82-1/2”, 55-1/2” x 82-1/2” and 62-1/2” x 82-1/2”. The pallets are load boards composed of two decks separated by stringers.
The pallets consist of an appropriate number and size of top deckboards, stringers and bottom deckboards. The twin size pallet is composed of eight deckboards (four top and four bottom) measuring 23/32” x 2-1/2” x 82-1/2” and five stringers measuring 1-1/2” x 3-1/2” x 40-1/2”. The full size pallet is composed of eight deckboards (four top and four bottom) measuring 23/32” x 2-1/2” x 82-1/2” and five stringers measuring 1-1/2” x 3-1/2” x 55-1/2”. The queen size pallet is composed of ten deckboards (five top and five bottom) measuring 23/32” x 2-1/2” x 82-1/2” and five stringers measuring 1-1/2” x 3-1/2” x 62-1/2”.
The pallets will be imported as unassembled pallet kits. The exact number and size of boards to make a specific number and type of pallets will be imported in the same shipment. The boards will be imported in condition ready to be assembled. No further work will be done other than nailing the boards together, which will be done at grid top manufacturing plants.
The applicable subheading for the unassembled “L & P grid top pallet” described above will be 4415.20.8000, HTSUS, which provides for pallets, box-pallets and other load boards, of wood. The general rate of duty will be 10.7 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division