The tariff classification of piano soundboard stock (edge-glued wooden panels) and rib stock (lumber) from Japan or Germany.

NY H82068 June 28, 2001 CLA-2-44:RR:NC:SP:230 H82068 CATEGORY: Classification TARIFF NO.: 4421.90.9840; 4407.10.0018 Mr. Dennis Heck Yamaha Corporation of America P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of piano soundboard stock (edge-glued wooden panels) and rib stock (lumber) from Japan or Germany. Dear Mr. Heck: In your letter dated May 24, 2001, you requested a tariff classification ruling on two products. The first item, known as “Yamaha Soundboard Stock,” is a 57” x 35” x 0.36” wooden panel made up of edge-glued strips of Sitka spruce. Following importation, it will be made into a piano soundboard, which is a kind of diaphragm said to “give the instrument its volume and voice.” You have explained that the post-importation processing of the panel includes drying/curing to reduce moisture content, “crowning” (bending), the attachment of items known as “rib stock” and “bridges,” and cutting to final size. The applicable subheading for the imported “Yamaha Soundboard Stock” will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%. The second item is a “piano rib stock set,” which consists of 10 individual strips of Sitka spruce lumber intended to be added to a single “soundboard stock” panel. As part of the post-importation processing scenario described above, the imported pieces of “rib stock” will be glued to the crowned soundboard stock panel and then shaped by a machine. Each imported piece of rib stock will have a width of 0.9055”, but the thickness of the various pieces in the set will range from 0.512” to 0.906” while the length will range from 12.6” to 41.8”.  The applicable subheading for the “piano rib stock set” will be 4407.10.0018, 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: coniferous…Sitka spruce. 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 connection with the ruling request and incorporated therein, 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