CLA-2-44:RR:E:NC:2:230
Mr. Ross M. Mollberg
Spruce Top Lumber Sales Ltd.
P.O. Box 1448
Stonewall, Manitoba
R0C 2Z0 Canada
RE: The tariff classification of unassembled wood pallets from Canada
Dear Mr. Mollberg:
In your letter dated June 7, 2007 you requested a tariff classification ruling.
The ruling was requested on two pallet kits, consisting of unassembled 38” x 84” and 42” x 84” wood pallets. Diagrams and descriptions of the pallet kits were submitted. The components of the kits consist of kiln dried heat treated spruce.
The 38” x 84” pallet kit consists of three runners with a nominal size of 2 x 4 and an actual size of 1-1/2” x 3-1/2” x 84”, eight top deck boards with a nominal size of 1 x 4 and an actual size of 11/16” x 3-1/2” x 38” and six bottom deck boards with a nominal size of 1 x 6 and an actual size of 11/16” x 5-1/2” x 38”.
The 42” x 84” pallet kit consists of three runners with a nominal size of 2 x 4 and an actual size of 1-1/2” x 3-1/2” x 84”, eight top deck boards with a nominal size of 1 x 4 and an actual size of 11/16” x 3-1/2” x 42” and six bottom deck boards with a nominal size of 1 x 6 and an actual size of 11/16” x 5-1/2” x 42”.
The components are imported in a condition ready to be assembled together. The exact number of the required components will be imported together in one shipment to make a specific number of pallets. The assembled pallets will be used by your customer, a steel door manufacturer, to transport 36” x 82-3/4” and 40” x 82-3/4” steel doors.
The applicable subheading for the unassembled pallet kits, described above, will be 4415.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pallets, box-pallets and other load boards, of wood, other. The general rate of duty will be 10.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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