The tariff classification of solid pine panels with tongued and grooved edges and ends from Canada

NY H86827 January 28, 2002 CLA-2-44:RR:NC:2:230 H86827 CATEGORY: Classification TARIFF NO.: 4409.10.0500 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of solid pine panels with tongued and grooved edges and ends from Canada Dear Ms. Barney: In your letter dated December 19, 2001, on behalf of your client, C & C Wood Products Ltd., you requested a tariff classification ruling. The ruling was requested on a product described as tongued and grooved and end matched interior plank panelling. The panelling consists of kiln dried, select grade pine. Each panel measures 5/16” thick by 3-9/16” wide. The length will range from one to eight feet. A representative sample and a product label with installation instructions were submitted. The sample consists of a solid piece of wood with a smooth face and with tongued and grooved edges and ends. In addition, there is a half V-groove on the face of the panel along the edges and ends. The product is being sold as wall panelling and wainscotting. You suggested classification in subheading 4418.90.4090, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other builders’ joinery and carpentry of wood. Similar products were previously classified under this subheading. However, the Harmonized Tariff Schedule of the United States (2002) was modified and the terms of heading 4409, HTSUS, were amended. Heading 4409 provides for: Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or “end-jointed”. The subject product is now more specifically provided for in heading 4409, HTSUS. The applicable subheading for the solid pine panels tongued and grooved on the edges and ends will be 4409.10.0500, HTSUS, which provides for coniferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or “end-jointed”. The rate of duty will be 3.2 percent ad valorem. Due to a typographical error, the published tariff uses the term “edge-jointed” in heading 4409 and certain subheadings to 4409, HTSUS. Presidential Proclamation 7515 of December 15, 2001 (Federal Register Vol. 66, No. 247, December 26, 2001) Annex I, item 177 and 178(a) provides the correct language, i.e., “end-jointed”. The International Trade Commission is in the process of correcting this typographical error. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division