CLA-2-44:RR:E08 B83452
Marianne Bandura
Circle International
5733 Bayside Rd., Suite 107
VA. Beach, VA. 23455
RE: The tariff classification of Rubberwood KD squares from Malaysia.
Dear Ms. Bandura:
In your letter dated March 18, 1997 you requested a tariff classification ruling on behalf of your client Tumac Lumber Co.
A sample was submitted and will be retained in this office for future reference. The wood(Hevea Brasiliensis) is imported from Malaysia through various ports. It varies in size from 2 1/2" x 2 1/2" x 18" to 4" x 4" x 32". You state its primary use is in the furniture industry where it is turned to make various items such as table and chair legs. The sample submitted is square cut on ends and not dedicated for use in any particular way.
The applicable subheading for the Rubberwood KD square will be 4407.99.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for wood sawn or chipped lengthwise,sliced or peeled, whether or not planed, sanded or finger jointed, of a thickness exceeding 6mm; other than as enumerated. The rate of duty will be free.
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.
Sincerely,
David Ballard
Port Director
Champlain, NY