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I852632002-09-12New YorkClassification

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of edge-glued wood panels from Canada; Article 509

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 2026-05-02 · Updates real-time

Summary

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of edge-glued wood panels from Canada; Article 509

Ruling Text

NY I85263 September 12, 2002 CLA-2-44:RR:NC:SP:230 I85263 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Mike Daly Livingston International Trade Services Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of edge-glued wood panels from Canada; Article 509 Dear Mr. Daly: In your letter dated August 9, 2002, you requested a ruling on the status of edge-glued wood panels from Canada under the NAFTA. The ruling was requested on behalf of Portbec Ltee (Sainte-Foy, PQ, Canada). The products in question are finger-jointed, edge-glued wood panels for multipurpose use (e.g., in the production of furniture, shelving, trim, etc.). The panels are made by taking finger-jointed Eastern white pine boards (straight-cut along their faces and edges) and gluing them together, edge-to-edge, to obtain a wider piece of wood. The imported panels will be either ¾” or 1-1/8” thick, and will range between 3½” and 12” in width. Their length will usually be 16 feet, but they will also be offered in 8, 10, 12 and 14-foot sizes. You state that all labor and materials employed in the manufacture of the panels will be Canadian. The applicable tariff provision for the finger-jointed, edge-glued wood panels will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3%. The panels, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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 181.100(a)(2). 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 181.93. 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 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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

Federal Register (2)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.