Base
I819722002-06-06New YorkClassification

The tariff classification of edge-glued wood panels from Canada.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

4421.90.9740

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

23 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time

Summary

The tariff classification of edge-glued wood panels from Canada.

Ruling Text

NY I81972 June 6, 2002 CLA-2-44:RR:NC:SP:230 I81972 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Ned H. Marshak Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, N.Y. 10004 RE: The tariff classification of edge-glued wood panels from Canada. Dear Mr. Marshak: In your letter dated May 21, 2002, you requested a tariff classification ruling on behalf of your client, Jackpine Engineered Wood Products, Inc. (Williams Lake, B.C., Canada). The products in question are identified as edge-glued wood panels suitable for use in a wide variety of applications, including shelving, furniture and toys. Samples were submitted for our examination. The panels consist of kiln-dried lumber strips (“lamels”) that have been edge-glued together. In their imported condition, the panels will typically be ¾” or 1” thick, 1’ to 4’ wide and 3’ to 10’ long. The type of wood will be pine, Douglas fir or spruce. The applicable subheading for the general-purpose edge-glued wood panels will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The general rate of duty will be 3.3%. 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