The tariff classification of solid wood scaffold planks from Canada.

NY J82888 April 17, 2003 CLA-2-44:RR:NC:SP:230 J82888 CATEGORY: Classification TARIFF NO.: 4407.10.00 Mr. William Smielewski William Smielewski Associates LLC 252 Starlight Road Monticello, NY 12701 RE: The tariff classification of solid wood scaffold planks from Canada. Dear Mr. Smielewski: In your letter dated March 24, 2003, you requested a tariff classification ruling. A sample representing an end piece of a solid, sawn wood (spruce) scaffold plank was submitted for our examination. It measures 1-7/8” in thickness by 8-5/8” in width. A small triangular-shaped piece of wood (approximately 1½” by 1½”) has been cut off each of the two corners at the end of the board. A ¼”-diameter steel rod runs across the width through the center of the board approximately 3” from the end. You describe the product to be imported as follows: Specie: Full Sawn Rough Spruce 2 inches thick, by 9-1/16 in width, by 10 feet or 13 feet in length; and/or 2 inches thick by 10 inches in width by 16 feet in length. Each piece will have a ¼ inch thick by 9-1/16 inch long steel rod placed through a drilled hole in the center of the board 6 inches in from each end. Each corner will be clipped to a 45 degree angle. Each piece will be stamped OSHA along the long edge of the piece. (Note: “OSHA” denotes the Occupational Safety & Health Administration of the U.S. Department of Labor.)  You also provide the following discussion: The product is manufactured in Nova Scotia as a solid piece. It will then be shipped to a testing facility in Quebec where it will be machine tested to the OSHA scaffold standard. It will be rodded and clipped and stamped OSHA. This product is for use as a scaffold plank. This product is used by and purchased by scaffold companies as well as mason contractors and mason suppliers. In light of your discussion, we note that while the subject planks may indeed be intended for scaffolding applications and may in fact carry the “OSHA” stamp, these are not determining factors in their tariff classification, which depends more on their physical attributes and the terms of the relevant tariff headings. In this connection, we also note the following excerpt taken from the scaffolding/planking section of OSHA’s website: OSHA does not inspect lumber; therefore, any scaffold planking stamped “OSHA Approved” is, at best, misleading, and should not be assumed to meet the standard on the basis of that stamp alone. We have considered two tariff headings for the subject planks: heading 4407, HTSUS, which provides for sawn wood, and heading 4418, HTSUS, which provides for builders’ joinery and carpentry of wood. When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Pertinent excerpts from the EN to heading 4407 read as follows: …this heading covers all wood and timber, of any length but of a thickness exceeding 6 mm, sawn or chipped along the general direction of the grain or cut by slicing or peeling. Such wood and timber includes sawn beams, planks, flitches, boards, laths, etc. Pertinent excerpts from the EN to heading 4418 read as follows: This heading applies to woodwork…used in the construction of any kind of building, etc., in the form of assembled goods or as recognizable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc.  The term “joinery” applies more particularly to builders’ fittings (such as doors, windows, shutters, stairs, door or window frames), whereas the term “carpentry” refers to woodwork (such as beams, rafters and roof struts) used for structural purposes or in scaffoldings, arch supports, etc. … In view of the above, we find that the subject planks answer to the terms of heading 4407, HTSUS, but not heading 4418, HTSUS. They are solid, sawn wood boards. The steel rods and corner cuts at the ends are minor features that do not advance the sawn wood boards beyond the scope of the provision for sawn wood. And although the phrase “woodwork used…for scaffoldings” appears in the above-cited EN for heading 4418, HTSUS, the phrase presupposes that such woodwork is in the form of “assembled goods” or “recognizable unassembled pieces” (e.g., with joints, etc.), as explained in the same EN. The subject articles are neither “assembled goods” (such as scaffold planks made up of edge-glued pieces of wood, for example) nor “recognizable unassembled pieces” as contemplated by the EN. Thus, they are not “builders’ joinery and carpentry” of heading 4418, HTSUS. Accordingly, the applicable subheading for the solid spruce scaffold planks will be 4407.10.00, Harmonized Tariff Schedule of the United States (HTSUS), 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. (Note: The applicable statistical suffix, which depends on factors such as the particular species of wood and whether the product has been finger-jointed, cannot be determined from the information given in your inquiry.) 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