CLA-2-44:OT:RR:E:NC:2:230
Mr. Mark A. Goode
Taaiga Building Products
4710 Kingsway Street
Box 80329
Burnaby, British Columbia
V5H3X6 Canada
RE: The tariff classification and country of origin of pressure treated German lumber from Canada
Dear Mr. Goode:
In your letter dated October 23, 2008 you requested a tariff classification ruling.
A ruling was requested for a country of origin determination of lumber pressure treated with CCQ wood preservative by your company. The lumber consists of various sizes of kiln dried dressed Nordic pine, first manufactured in Germany. After pressure treatment in Canada, the lumber will be imported into the United States.
The applicable subheading for the pressure treated Nordic pine lumber will be 4407.10.0102, Harmonized Tariff Schedule of the United States (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: Other (than finger-jointed): Treated with paint, stain, creosote, or other preservative. The general rate of duty will be free.
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/.
The country of origin for a "good of a NAFTA country" is determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The rules of origin are contained in Part 102, Customs Regulations.
Section 102.11, Customs Regulations, sets forth the required hierarchy for determining the country of origin of imported goods other than textile or apparel products. This section states, in pertinent part:
The country of origin of a good is the country in which:
The good is wholly obtained or produced;
The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in §102.20 and satisfies any other applicable requirements of that section . . .
Section 102.20, Customs Regulations, sets forth the following rule for headings 4401 through 4411:
(i) A change to heading 4401 through 4411 from any other heading, including another heading within that group.
The kiln dried dressed Nordic pine lumber when imported from Germany into Canada is classifiable in heading 4407, HTSUS. After the lumber is pressure treated in Canada and imported into the United States, it is still classifiable in heading 4407, HTSUS. Thus, there is no tariff shift.
Since the applicable change in tariff classification set out in §102.20 of the Customs Regulations does not occur, the country of origin of the pressure treated Nordic pine lumber remains as Germany.
Articles classifiable under subheading 4407.10.0102, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)).
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