U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of "bed frame parts" (lumber) from Canada.
NY A89582 December 11, 1996 CLA-2-44:RR:NC:2:230 A89582 CATEGORY: Classification TARIFF NO.: 4407.10.0022; 4407.10.0030 Ms. Sandy Balling PBB USA Inc. 434 Delaware Ave. Buffalo, NY 14202 RE: The tariff classification of "bed frame parts" (lumber) from Canada. Dear Ms. Balling: In your letter dated November 14, 1996, on behalf of your client, P Proulx Forest Products, Inc. (Beloeil, PQ, Canada), you requested a tariff classification ruling. Two samples described as "bed frame parts" were submitted and will be retained for reference. Each is a solid wood board, about 18 mm in thickness, having a uniform rectangular cross section and square-cut edges and ends. The boards, which are said to be of pine wood, appear to have been dressed or surfaced by planing on their edges and faces. One sample is about 6 cm in width and almost a meter long. The other is about 8 1/2 cm in width and 1 1/2 meters long. The applicable subheadings for the above-described boards will be 4407.10.0022 through 4407.10.0030, Harmonized Tariff Schedule of the United States (HTS), 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...not treated: other: (various enumerated species of pine): other than rough. The applicable (even-numbered) statistical suffix will depend on the particular species of pine being imported. The general rate of duty for all species will be free. Articles classifiable under subheading 4407.10.00, HTS, 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 is required. 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) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division