The tariff classification of edge-glued wood wall paneling from Canada

NY J89315 October 6, 2003 CLA-2-44:RR:NC:2:230 J89315 CATEGORY: Classification TARIFF NO.: 4418.90.4550 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of edge-glued wood wall paneling from Canada Dear Mr. Kavanaugh: In your letter dated September 17, 2003, on behalf of Bois BSL, you requested a tariff classification ruling. The ruling was requested on edge-glued wood panels packaged and sold as wall paneling. A sample package and a product brochure were submitted. The package contains five panels each measuring approximately 3/8” thick by 11-1/4” wide by 32” long. Each panel consists of strips of northern pine lumber glued edge to edge. The edge-glued panel is tongued and grooved along the edges and is worked on the face with decorative double grooves running lengthwise at 3” intervals. The panels are unfinished and will be stained, painted or varnished at the discretion of the buyer. The package is labeled “decorative paneling” and described as “glue laminated wall panels”. Each package contains enough panels to cover a specified area of walls. The panels will also be imported in lengths of 48” and 96”. You suggested classification of the edge-glued wood paneling in subheading 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other articles of wood. You referred to rulings NY I81972 dated June 6, 2002 and NY H89479 dated April 1, 2002. These rulings concerned rectangular edge-glued wood panels in various sizes to be used in a wide variety of applications, including as material for making tables, shelves and other furniture. The subject edge-glued wood wall paneling is distinguishable from the edge-glued wood panels in the above referenced rulings. The edge-glued wall paneling consists of panels that have been worked on the edges and face in a way that dedicates them for use as wall panels. They are recognizable as woodwork used in the construction of a building or builders’ joinery. The applicable subheading for the edge-glued wood wall paneling will be 4418.90.4550, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders’ joinery and carpentry of wood, prefabricated partitions and panels for buildings. The general rate of duty will be 3.2 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