CLA-2-44:OT:RR:NC:N1:130
Mr. Bob Zou
Comtrad Strategic Sourcing Inc.
5775 McLaughlin Road,
Mississauga, Ontario L5R 3P7
Canada
RE: The tariff classification of edge-glued wood boards from Vietnam
Dear Mr. Zou:
In your letter, dated November 19, 2021, you requested a binding tariff classification ruling. The ruling was requested on edge-glued wood boards. Product information and photos were provided for our review.
The item under consideration are edge-glued wood boards. The boards are constructed of edge-glued poplar wood. The boards are rectangular and measure 3/4” in thickness, 15 1/2” to 46 3/16” in width, and 36 1/2” to 73 1/2” in length. You indicate the boards are cut to size, unfinished and not otherwise worked at the time of importation. You confirmed in our email correspondence dated December 8, 2021, that the edges and ends of the boards are not further fabricated. After importation, the boards may be further processed as needed by the customer in the U.S. You state that the boards are used as headboards and footboards.
While you identify the products that will ultimately be manufactured from these boards, at time of importation, they are undedicated, multi-use material. These wood boards are described by the term “edge-glued lumber”.
The applicable subheading for the poplar edge-glued wood boards 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.
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