CLA-2-44:OT:RR:NC:2:230
Ms. Jan Trammell
Richard Murray & Company, Inc.
109 North Conception Street
P.O. Drawer 30
Mobile, AL 36601
RE: The tariff classification of solid wood panels from Argentina
Dear Ms. Trammell:
In your letter dated March 11, 2013, you requested a tariff classification ruling on behalf of your client, Forest Products Distributors.
The ruling was requested on two solid wood panels. Two representative samples were submitted for our review.
The first submitted sample is a solid, rectangular wood panel measuring approximately 2 ½” (w) x ¾” thick. You state that the panels will be imported in random lengths of 11 1/8” to 47 1/8”. The panel is composed of Taeda pine and is continuously shaped on its edges, ends, and face. It has a 4mm deep, 13mm wide groove cut along the length of its face. One edge of the panel is shaped with a continuous groove, the corners along the face are nosed, and the ends are rabbeted and beveled. You state that the panels function as cabinet backers which will be used to secure cabinets to a wall.
The applicable subheading for the continuously shaped wood panel will be 4409.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coniferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 percent ad valorem.
The second submitted sample is a solid, rectangular wood panel measuring approximately 2 ¼” (w) x ½” thick. You state that the panels will be imported in random lengths of 11 1/8” to 47 1/8”. The panel is composed of Taeda pine. The edges and faces are straight sawn. Each end has a modified dovetail tab. You state that the panels function as cabinet backers which will be used to secure cabinets to a wall.
The applicable subheading for the solid wood panel will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division