U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4407.99.0091
$3.3M monthly imports
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Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of lumber from Panama.
NY 801034 August 17, 1994 CLA-2-44:S:N:N8:230 801034 CATEGORY: Classification TARIFF NO.: 4407.99.0091 Mr. Arthur L. Morgan PSC# 2, Box 2849 APO AA, 34002 RE: The tariff classification of lumber from Panama. Dear Mr. Morgan: In your undated letter, received in this office August 10, 1994, you requested a tariff classification ruling. The merchandise in question is described as rough-cut hardwood lumber, not treated or processed, in the form of 2" x 4" and 2" x 6" boards, 8' to 16' in length. The specific types of wood are identified as Purpleheart (Pelotgyne pubescens), Cocobolo (Dalbergia retusa), and Quira (Dalbergia stevensonii). The applicable subheading for the above-described lumber 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 6 mm: other nonconiferous: rough. The rate of duty will be free. With regard to your additional question on regulations or procedures which must be followed, we are enclosing a copy of a Customs pamphlet (Publication 517) entitled "United States Import Requirements." More detailed publications, and information on how to obtain them, are described in the pamphlet. In addition, specific procedural questions may be directed to Customs officials at the port where you expect to enter your merchandise. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport