CLA-2-44:RR:NC:2:230 H80032
Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061
RE: The tariff classification of reclaimed timber and flooring of nonconiferous 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 nonconiferous 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 nonconiferous wood will be imported: maple, hickory, chestnut, beech, ash, white oak, red oak and elm.
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 cut and unworked. The resawn tongued and grooved planks will be imported and sold 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, of heading 4407, 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; other (than coniferous). The rate of duty for all the following subheadings will be free. The appropriate subheadings for the named species are as follows:
4407.91.0021 – red oak
4407.91.0061 – white oak
4407.92.0040 – beech
4407.99.0025 – maple
4407.99.0066 – ash
4407.99.0071 – hickory
4407.99.0096 - chestnut
4407.99.0096 – elm
The applicable subheading for the flooring will be one of the subheadings, depending on the species of wood, listed below, of heading 4409, HTSUSA, which provide for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; nonconiferous; wood flooring. The rate of duty for all the following subheadings will be free. The appropriate subheadings for the named species are as follows:
4409.20.2530 – maple
4409.20.2550 – beech
4409.20.2560 – all other nonconiferous species
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