CLA-2-44:OT:RR:NC:N1:130
Mr. Anthony Traina
Tropical American Timber
250 SE 10th Ave., Suite B
Gainesville, FL 32601
RE: The tariff classification of wood slabs and dimensional lumber from Costa Rica
Dear Mr. Traina:
In your letter, dated October 6, 2022, you requested a binding tariff classification and country of origin ruling. The request was returned to you for additional information, which was received by this office on October 31, 2022. The ruling was requested on wood slabs and dimensional lumber. Product information was submitted for our review.
There are three products under consideration. The first is planed and sanded live edge wood slabs. The wood is cut along the lengthwise axis of the tree and retains its bark edges. The wood may be one of the following species: Anacardium excelsum (espavel, a tropical wood), Enterolobium cyclocarpum (parota, a non-tropical non-coniferous wood), Hymenaea courbaril (jatoba, a tropical wood), Samanea saman (monkey pod, a non-tropical, non-coniferous wood). The slabs measure approximately 2” to 3.5” in thickness, 20” to 60” in width, and 20” to 210” in length. The second product is planed and sanded dimensional teak (Tectona grandis, a tropical wood) lumber boards. The boards measure approximately 1” in thickness by 10” in width by 8 feet in length. No coatings are applied to the live edge wood slabs or lumber. The third product is rectangular, finished table tops made from Enterolobium cyclocarpum (parota) wood. The tabletops incorporate filled live edges. The table top slabs measure approximately 2” in thickness by 46” in width by 96” to 108” in length and are filled and finished with resins, epoxies, and pigments. They are not worked by any operation that dedicates them for use as a part of furniture, such as drilling or addition of hardware.
In your letter, you suggest that the products are classifiable in subheading 4403.42.0000, Harmonized Tariff Schedule of the United States (HTSUS), if teak, and 4403.49.0200, HTSUS for all other species named. We disagree. Heading 4403 provides for wood in the rough, specifically wood that is not planed, sanded, cut to precise dimensions, or finished. The slabs and teak lumber are all wood that has been cut lengthwise along the grain, planed, and sanded. Wood sawn lengthwise along the grain is specifically provided for in heading 4407, HTSUS. The finished table tops are further processed with resins and epoxies; the voids in the wood are filled and finishes are applied to the surfaces. The Explanatory Notes to the Harmonized System for Chapter 44 indicate that operations beyond treatments necessary for preservation of the wood, or the application of paint, stain, or varnish, directly impact classification. The advanced treatment to which the table tops are subjected precludes classification in heading 4407, HTSUS. The only remaining possible classification is in heading 4421, HTSUS.
The applicable subheading for the teak (Tectona grandis) dimensional lumber will be 4407.23.0100, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Of tropical wood: Teak. The rate of duty will be free.
The applicable subheading for the unfinished slabs of Hymenaea courbaril wood will be 4407.29.0285, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Of tropical wood: Other: Jatoba (Hymenaea spp.), also known as Brazilian Cherry. The rate of duty will be free.
The applicable subheading for the unfinished slabs of Anacardium excelsum wood will be 4407.29.0296, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Of tropical wood: Other: Other. The rate of duty will be free.
The applicable subheading for the unfinished slabs of Enterolobium cyclocarpum and Samanea saman will be 4407.99.0295, HTSUS, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Other: Other nonconiferous. The rate of duty will be free.
The applicable subheading for the finished table tops of Enterolobium cyclocarpum wood will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
In your letter, you indicate that the woods are fully grown and manufactured in Costa Rica. Title 19, Code of Federal Regulations, Section 134.1(b) provides that “’Country of origin’ means the country of manufacture, production, or growth of any article of foreign origin entering the United States.” Because the wood is fully grown and manufactured in Costa Rica, Costa Rica is the country of origin.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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