CLA-2-44:RR:NC:2:230 G89576
Mr. James F. Morgan
PBB Global Logistics
PBB USA, Inc.
883-D Airport Park Road
Glen Burnie, MD 21061
RE: The tariff classification of reclaimed timber and flooring of coniferous wood from Canada
Dear Mr. Morgan:
In your letter dated April 9, 2001, on behalf of Century Wood Products of Ontario, Canada, you requested a tariff classification ruling.
The ruling was requested on beams, planks and timbers of coniferous wood recovered from demolished buildings throughout Canada and on flooring produced from the reclaimed timber.
Century Wood Products obtains the reclaimed beams, planks and timber from demolition firms and removes nails and any other foreign objects in the wood. The reclaimed wood may be imported in its reclaimed condition or it may be dressed on four sides prior to importation. Various species of coniferous wood will be imported: southern yellow pine, red pine, eastern white pine, Douglas fir, eastern hemlock, eastern spruce and eastern larch.
Some of the reclaimed beams will be resawn into thinner planks having a thickness of ¾ inch. Two edges of the resawn planks will be tongued and grooved. The ends will be square and unworked. The resawn tongued and grooved planks will be sold and imported as flooring.
The applicable subheading for the beams, planks and timber in their reclaimed state or dressed on four sides only will be one of the subheadings, depending on the particular named species, listed below, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provide for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; other; other. The rate of duty for all the subheadings will be free. The appropriate subheadings for the named species are as follows:
4407.10.0047 – southern yellow pine
4407.10.0043 – red pine
4407.10.0043 – eastern white pine
4407.10.0057 – Douglas fir
4407.10.0065 – eastern hemlock
4407.10.0020 – eastern spruce
4407.10.0067 – eastern larch
The applicable subheading for the flooring produced from all named coniferous species of reclaimed timber will be 4409.10.2000, HTSUSA, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; wood flooring. The rate of duty will be free.
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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit 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 the Customs Service.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division