CLA-2-44:OT:RR:NC:2:230
Mr. C.J. Erickson
Cowan, Liebowitz & Latman, P.C.
1133 Avenue of the Americas
New York, NY 10036-6799
RE: The tariff classification of flexible balsa wood panels from Ecuador
Dear Mr. Erickson:
In your letter, dated March 27, 2013, you requested a tariff classification ruling on behalf of your client, Baltek, Inc. A sample was submitted for our review and will be retained for reference.
The ruling was requested for flexible panels constructed of balsa wood (Ochroma lagopus), which is a tropical wood identified in Subheading Note 2 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS). The sample measures approximately 1cm thick, and is composed of several 1”-wide by 2”-long blocks of wood. The blocks are aligned edge to edge and fused with adhesive to a woven fiberglass backing. While the sample panel measures approximately 5” (W) x 10” (L), you do not indicate the size of the panels that will be imported into the United States.
From the consistency and construction of the panel, it is clear that the blocks were constructed of a continuous sheet of wood that was cut into 1” x 2” segments. The sample reveals adhesive seams and changes in grain patterns that indicate the sheet of wood was sliced from a block that was constructed of many pieces of wood of varying sizes that were laminated together under pressure.
You suggest that the panels are classifiable under subheading 4407.22.0006, Harmonized Tariff Schedule of the United States (HTSUS), which covers Balsa wood sawn or chipped lengthwise, sliced or peeled, (con.) whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. However, the panel is made from a slice of a laminated block of wood, which is to say that it is not solid timber but edge-glued wood. Edge-gluing precludes classification in heading 4407, HTSUS. The edge-gluing of pieces of wood side by side to achieve a wider expanse is beyond the scope of the term “end-jointed”, which describes boards joined end to end to achieve a greater length.
Furthermore, the wood is affixed to a fiberglass base. This affixing of a backing results in a made-up article of wood. It is not wood sawn lengthwise, but an article of wood and fiberglass, the fiberglass providing the panel with a flexibility which permits its use in specific applications which require a non-rigid product.
The applicable subheading for the flexible balsa wood panels will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3% 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 may be provided with entry documents for this merchandise. If you have any questions regarding this ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division