The tariff classification of edge-glued lumber blanks from Vietnam

N210918 April 6, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9400 Ms. Jennifer L. Lawhead Tumac Lumber Co., Inc. 805 SW Broadway Suite 1500 Portland, OR 97205 RE: The tariff classification of edge-glued lumber blanks from Vietnam Dear Ms. Lawhead: In your letter dated March 26, 2012, you requested a tariff classification ruling. The ruling was requested on edge-glued lumber blanks from Vietnam. Photographs of the blanks were submitted for our review. The product to be imported is rectangular wooden blanks constructed of several edge-glued strips of solid rubberwood (Hevea brasiliensis) and black walnut (Juglans nigra) wood. You state that the blanks will be imported in three sizes: 6”(l) x 6”(w) x 1” (h), 7”(l) x 7”(w) x 1.25”(h), and 8”(l) x 8” (w) x 1.5”(h). The boards are unfinished and not otherwise worked at time of importation. After importation, you state that the blanks are sanded, machined, hollowed out on one face, and finished with mineral oil. The finished product is to be used as a bowl-shaped cutting board designed for use with an Alaskan “Ulu Knife”. The applicable subheading for the edge-glued lumber blanks will be 4421.90.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood; Edge-glued lumber. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division