CLA-2-44:OT:RR:NC:1:130
Ms. Christi Roos
Mallory Alexander Int’l Logistics
4294 Swinnea Rd
Memphis, TN 38118
RE: The tariff classification of shaped wood boards from China
Dear Ms. Roos:
In your letter, dated April 7, 2021, you requested a binding tariff classification ruling on behalf of your client, Boise Cascade BMD. The ruling was requested for shaped wood boards. Product information and photos were submitted for our review.
The request concerns shaped wood boards constructed of solid China fir, (Cunninghamia lanceolata, a coniferous wood). You state that the boards measure approximately 7.93mm thick x 3 5/8” wide x 8’ long. We note, however, that the photos appear to show that the product is 7.14mm thick x 3 1/2” wide. The boards are continuously shaped throughout their length, namely, tongued and grooved along their edges and straight-cut along the ends. The wood is not edge-glued or finger-jointed. You indicate that the boards have multiple uses and are sold to do-it-yourself consumers.
In your letter, you suggest that these shaped boards are siding classifiable under subheading 4409.10.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other continuously shaped, coniferous siding. We disagree. Siding is, by definition, applied to the exterior surfaces of a building. While you claim that the boards are siding and provide a video of consumers installing the boards on the exterior of a building, we find that this is a fugitive use. The instant product measures 5/16” in thickness. Tongued and grooved exterior siding measures approximately 3/4" to 1” in thickness. Interior wall paneling, however, is typically 5/16” in thickness. Therefore, we do not recognize the instant product as exterior siding, but instead, as interior wall paneling. See New York Rulings N078759 and J83825.
The applicable subheading for the shaped wood boards will be 4409.10.9040, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other: Other: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4409.10.9040, 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 4409.10.9040, 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 merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD) for wood mouldings and millwork products (A570-117, C570-118). 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 https://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 https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 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