CLA-2-44:RR:NC:2:230 A89855
Ms. Isabelle C. Fountaine
A. N. Deringer, Inc.
HC 76 Box 625
Jackman, ME 04945
RE: The tariff classification of bedframe components from Canada
Dear Ms. Fountaine:
In your letter dated November 12, 1996, on behalf of Maibec Industries you requested a tariff classification ruling. The ruling was requested on a number of different products. Products other than the ones covered by this ruling will be covered in ruling numbers A89572, A89854 and A89856.
The products to be classified in this letter are bedframe components. The components consist of solid wood of spruce, pine and fir species. The wood is sawn, planed and cut to precise length for use in a boxspring mattress. The dimensions expressed in inches are 23/32 x 1-5/8, 23/32 x 2-1/2, 23/32 x 3-1/2 with lengths of 37-1/2, 52-1/2, 59-1/2, 74 and 79. The ends may be square or radius cut. One sample of each kind was submitted. The square end piece is a board of solid wood not further worked than planed with eased edges. The radius cut piece is a solid board of wood that has been planed with eased edges and that also has both ends cut so that one corner is fully rounded.
The applicable tariff provision for the bedframe components with square ends will be 4407.10.0006, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not treated; mixtures of spruce, pine, and fir. The general rate of duty will be Free.
Effective January 1, 1997 the subheading for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not finger-jointed; not treated; mixtures of spruce, pine, and fir will be 4407.10.0015, HTSUSA. The general rate of duty will remain Free.
The applicable tariff provision for the bedframe components with radiused ends will be 4421.90.9840, HTSUSA, which provides for other articles of wood; other. The general rate of duty will be 4.4 percent ad valorem. Effective January 1, 1997 the general rate of duty will be 4 percent ad valorem.
Articles classifiable under 4407.10.0006 and 4407.10.0015, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit number is required.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Paul Garretto at 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division