CLA-2-44:RR:NC:2:230 L84877
Mr. Sean T. Murray
Miller & Company P.C.
4929 Main Street
Kansas City, MO 64112
RE: The tariff classification of rough sawn white oak from France
Dear Mr. Murray:
In your letter dated May 13, 2005, on behalf of your client, Independent Stave Company, you requested a tariff classification ruling.
The ruling was requested on rough sawn French oak boards to be manufactured into wine barrels after importation. A photograph of the product to be imported was submitted.
In the condition as imported, the merchandise consists of rough sawn white oak boards, 4” wide x 1-1/4” thick x 36” long. The boards are derived from French oak logs cut into 36” long blocks. The blocks are split into boards using a hydraulic wedge. The boards are sawn flat on both sides using a band saw. The edges of the boards are sawn flat to remove bark and apparent defects. The boards are put on pallets and aged for one to two years. No further work is done to the boards prior to importation into the United States.
In your letter you discussed the classification of the merchandise in two possible headings of the Harmonized Tariff Schedule, 4407 and 4416. Heading 4416 provides for casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves. However, we agree with you that the merchandise being imported is not classifiable in heading 4416. In the condition as imported, the subject merchandise described above is not identifiable as unfinished staves or stavewood. The merchandise is sawn wood or lumber, sawn on both principal faces, and is suitable for use as material in a wide variety of applications.
The applicable subheading for the rough sawn white oak boards will be 4407.91.0060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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; of oak, other, rough. The rate of duty will be free.
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 U.S. Customs and Border Protection (CBP) 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 CBP.
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