The tariff classification of plain and grooved hardwood dowels from Lithuania

NY H88522 March 6, 2002 CLA-2-44:RR:NC:2:230 H88522 CATEGORY: Classification TARIFF NO.: 4409.20.6000; 4409.20.6500 Mr. Bob Skillings Saunders Brothers P.O. Box 1016 Westbrook, ME 04098 RE: The tariff classification of plain and grooved hardwood dowels from Lithuania Dear Mr. Skillings: In your letter dated January 30, 2002 you requested a tariff classification ruling. The ruling was requested on future importations of hardwood dowels. You stated in a supplemental letter dated February 25, 2002 that there are no issues on the commodity pending before the Customs Service or any court. Samples of the dowels to be classified were submitted. The samples consist of cylindrical rods of various diameters from ¼” to ¾”. Half of the samples are plain dowels that have not been sanded or otherwise surface worked. The rest of the samples have multiple grooves running down the length on the surface. None of the samples are worked on the ends. You state that both types of dowels, the plain dowel stock and the multi-groove dowel stock, are produced on the same dowel machine (with different knives) and that both require additional operations after importation before they can be used. For these reasons, you believe that both dowels should be classified as plain dowels in subheading 4409.20.60, Harmonized Tariff Schedule of the United States (HTSUS). Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes. GRI 6 provides that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes. Heading 4409, HTSUS, provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces. Subheading 4409.20.60, HTSUS, provides for nonconiferous wood dowel rods: “Plain.” Subheading 4409.20.65, HTSUS, provides for nonconiferous wood dowel rods: “Sanded, grooved or otherwise advanced in condition.” Thus, according to the terms of the subheadings, plain dowels are provided for in 4409.20.60 and grooved dowels are clearly provided for in 4409.20.65. Both subheadings are under the superior heading 4409 which provides for rounded wood (in addition to other shaped wood). There is no legal basis which allows the classification of the subject multiple grooved dowels in 4409.20.60. The applicable subheading for the plain dowels will be 4409.20.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped, nonconiferous, wood dowel rods, plain. The rate of duty will be free. The applicable subheading for the multiple grooved dowels will be 4409.20.6500, HTSUSA, which provides for wood continuously shaped, nonconiferous, wood dowel rods, sanded, grooved or otherwise advanced in condition. The rate of duty will be 4.9 percent ad valorem. 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