CLA-2-44:OT:RR:NC:N1:130
Mr. Ken Skillman
UFP International
5200 Highway 138
Union City, GA 30291
RE: The tariff classification of edge-glued, beveled wood siding from China
Dear Mr. Skillman:
In your letter, dated April 27, 2023, you requested a binding classification ruling. The ruling was requested on beveled wood siding. Product information and pictures were submitted for our review.
The product under consideration is beveled wood siding. The wood board is constructed of Japanese cedar (Cryptomeria japonica) wood that is finger-jointed and edge-glued. The wood board measures 5.25” in width, 16’ in length and tapers in thickness across the width from 5/8” along one edge to 1/8” along the other edge. The siding is covered with a gray primer which you identified in your email dated May 4, 2023, as paint.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
Heading 4418, HTSUS, provides for “Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels”. The ENs explain that goods of heading 4418, HTSUS, are “woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces…” The instant panels are recognizable wood articles, i.e., ceiling or siding panels, utilized in the construction of a building.
In your letter, you suggest that the finger-jointed, edge-glued, beveled wood siding is classifiable in 4409.10.1040, HTSUS. We disagree. The language of heading 4409, HTSUS, 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. While end-jointing is permitted by the language of heading 4409, edge-joining is not. Therefore, classification in heading 4409 is precluded. The applicable subheading for the edge-glued, finger-jointed, beveled wood siding will be 4418.99.9195, 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 subheading 4418.99.9195, 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 4418.99.9195, 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, including information on exclusions and their effective dates, 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 from China (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 (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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