The tariff classification of lumber milled from recovered beams from Canada

NY F80684 May 16, 2001 CLA-2-44:RR:NC:2:230 F80684 CATEGORY: Classification TARIFF NO.: 4407.10.0052 Mr. Karl F. Krueger AEI Customs Brokerage Services 29200 Northwestern Hwy. P.O. Box 5129 Southfield, MI 48086-5129 RE: The tariff classification of lumber milled from recovered beams from Canada Dear Mr. Krueger: In your letter dated November 19, 1999, on behalf of your client, Herwynen Saw Mill Ltd. of Ontario, Canada you requested a tariff classification ruling. We regret that our reply was delayed by an ongoing review of the classification of certain trade-sensitive wood products. The ruling was requested on lumber which was obtained from the demolition of a 100 to 150 year old industrial plant located in Brantford, Ontario. Recovered from the demolition site were beams made of heart pine measuring 7-1/2” by 12” by random lengths up to 16’. Herwynen Saw Mill removes the nails and resaws the beams into multiple pieces of lumber, each with a thickness of 1-1/8” and a width of 3-3/8”, 4-3/8” or 6-3/8”. The lumber pieces are also referred to in your letter as “flooring blanks.” A representative sample section of the resawn lumber to be imported was submitted. It consists of a solid rectangular piece of wood measuring approximately 6-1/8” wide by 1” thick. It has unworked edges and square ends. Both surfaces have a rough finish. After importation the resawn lumber will be sold to a customer in the United States who will tongue and groove the edges. The final product will be sold as “antique recycled heart pine flooring”. The applicable subheading for the imported lumber milled from recovered beams will be 4407.10.0052, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, coniferous, other pine, rough. (We assume that the species is not one of the pines specifically listed in the tariff). The rate of duty will be free. Until March 31, 2001, articles classifiable under subheading 4407.10.0052, HTSUSA, of Canadian origin, were subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996 (SLA). All invoices of such articles had to be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit was required. Thus, softwood lumber products that were released into the United States on or before March 31, 2001 remain subject to the requirements of the SLA. For purposes of the SLA of 1996 and the described circumstances, the province where the products were recovered as lumber would constitute the province of first manufacture. 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