U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates real-time
The tariff classification of edge-glued wood panels from Canada
NY H89479 April 1, 2002 CLA-2-44:RR:NC:2:230 H89479 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. C. R. LeConte A. N. Deringer, Inc. 15 River Street Calais, ME 04619-1894 RE: The tariff classification of edge-glued wood panels from Canada Dear Mr. LeConte: In your letter dated February 26, 2002, on behalf of Wholesale Forest Products LLP, you requested a tariff classification ruling. The ruling was requested on glued wood panels. The panels consist of strips of eastern white pine lumber 1” to 6” in width and 1” thick glued edge to edge. The dimensions of the panels are 13-1/4” wide by 35” long and 25/32” thick after planing. The panels will be used to make tables after importation. The applicable subheading for the edge-glued panels will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 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
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Proposed rule.
Softwood Lumber Research, Promotion, Consumer Education and Industry Information Order
Proposed rule.