U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4407.10.00
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Federal Register
3 docs
Related notices & rules
Court Cases
6 cases
CIT & Federal Circuit
Ruling Age
24 years
Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-20 · Updates real-time
The tariff classification of softwood lumber from Canada.
NY I80341 April 11, 2002 CLA-2-44:RR:NC:SP:230 I80341 CATEGORY: Classification TARIFF NO.: 4407.10.00 Mr. Richard Buhler Buhler Equities Ltd. 18114 96th Ave. Surrey, B.C. V4N 4A8 Canada RE: The tariff classification of softwood lumber from Canada. Dear Mr. Buhler: In your letter dated February 19, 2002, you requested a tariff classification ruling. The merchandise in question is softwood dimensional lumber, i.e., 2x4 and 2x6 boards which have been printed with markings intended to save labor time in the construction of buildings. A diagram accompanying your letter shows a board that has been repetitively printed with a series of guide marks to assist in the proper placement/installation of wall studs. The board has square-cut edges and ends. You state that the imported printed boards will be utilized as plates for wall construction, truss layout, formwork layout, etc. The applicable subheading for the printed softwood boards will be 4407.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: coniferous. The rate of duty will be free. The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs. 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
Other CBP classification decisions referencing the same tariff code.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Softwood Lumber Research, Promotion, Consumer Education and Industry Information Order
Proposed rule and referendum order.
Proposed rule.
Softwood Lumber Research, Promotion, Consumer Education and Industry Information Order
Proposed rule.
CIT and CAFC court opinions related to the tariff classifications in this ruling.