CLA-2-44:OT:RR:NC:N1:130
Mr. Lester Perez
Smith Logistics International Inc.
11522 SW 228th Street
Miami, FL 33170
RE: The tariff classification of interior wood siding panels from Sweden
Dear Mr. Perez:
In your letter, dated February 16, 2022, you requested a binding classification ruling on behalf of your client, Braply Plywood. The ruling was requested on interior wood siding panels. Photos and product information were submitted for our review.
The item under consideration is a profiled, solid spruce or pine wood panel. Spruce and pine are coniferous woods. The schematic provided shows that the board is continuously tongued and grooved along its edges. The face of the panel is shaped with two beads, one at the center and one at the edge, and the back is chamfered to form V-joints. The ends are straight cut. The panel measures approximately 0.75” thick by 5.5” wide by 12 or 16 feet in length. You indicate that the panels are used for interior siding on walls and ceilings.
The applicable subheading for the wood siding panels will be 4409.10.1080, Harmonized Tariff Schedule of the United States (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: Wood siding: Other: Other. 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