CLA-2-44:OT:RR:NC:1:130
Mr. Samuel Focarino
Comet Customs Brokers, Inc.
193 E. Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of wood building components from China
Dear Mr. Focarino:
In your letter, dated May 30, 2020, you requested a binding tariff classification ruling on behalf of your client, William M. Berry, dba Sundial Forest Products. The request was returned to you for additional information, which was received by this office on August 3, 2020. Your submission requested the classification of five wood building components. Product information and photos were submitted for our review.
You indicate that each of the five items is a panel constructed of Paulownia, spp. wood (a non-coniferous wood genus), and that each is coated with an oil-based paint primer. You indicate that the items may also be coated with a latex paint. The photos provided identify that each of the five products is constructed of wood that has been edge-glued. The panels have also been finger-jointed for additional length. You have not provided dimensions for any of the items. You state that the boards are used as exterior siding for buildings. We note, however, that not all of the items are dedicated by their constructions for that use.
Items 1 (marked “1” in photo) and 3 (marked “3” in photo) have a standard, rectangular board profile. These products are described by the term “edge-glued lumber” and are undedicated, multi-use material. The Explanatory Notes to the Harmonized System (ENs) for Chapter 44 state that
“(g)enerally speaking, throughout the Nomenclature, the classification of wood is not affected…by reason of being painted, stained or varnished.” Therefore, the painting on these panels does not impact classification.
Item 2 (marked “2” in photo) is edge-glued wood that has been continuously shaped along its length with a V-groove and rabbet joinery.
Item 4 (marked “4” in photo) is continuously shaped along its length with a tapered profile (wide on one edge and narrow on the other) with a radius-cut corner and square-cut corner on each edge.
Item 5 (marked “6” in photo) is continuously shaped along its length with a bead pattern on one broad side, and flat surface on the opposite broad side. The edges are profiled with tongue and groove joinery, as well as a V-groove.
Items 2, 4, and 5 are described by the term “Builders’ joinery and carpentry of wood”. The ENs to heading 4418 require that goods must be recognizable articles utilized in the construction of a building in order to be classifiable therein. Continuously shaped siding panels meet this requirement.
The applicable subheading for items 1 and 3 will be 4421.99.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Edge-glued lumber. The rate of duty will be free.
The applicable subheading for items 2, 4, and 5 will be 4418.99.9095, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4421.99.9400 and 4418.99.9095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4421.99.9400 or 4418.99.9095, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
The siding panels may be subject to antidumping duties and countervailing duties (AD/CVD) for wood moldings and millwork from China. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division