The tariff classification of edge-glued shutter panels from China

N240523 April 26, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Rebecca D. Gammon UTI, United States, Inc. 3717 Wilson Road Suite 100 Atlanta, GA 30354 RE: The tariff classification of edge-glued shutter panels from China Dear Ms. Gammon: In your letter dated March 5, 2013, you requested a tariff classification ruling on behalf of your client, MJB Wood Group. The ruling was requested on edge-glued wood shutter panels identified as “Plantation shutter slats” (item 012213-2). Two representative samples were submitted for our review. The submitted samples are 4 1/2-inch-wide slats with a convex body and rounded ends. The panel is constructed of multiple 1/8” to ½” thick pieces of wood (basswood or poplar) glued side by side or, rather, edge to edge. The panels will be imported in 10’ and 12’ lengths. You state that panels can be imported finished or unfinished. When applied, the wood panels are coated with a gesso clay-type finish. In your letter, you suggest that the instant goods may be classified under subheading 4409.29.9000, Harmonized Tariff Schedule of the United States (HTSUS). However, edge-gluing precludes classification in headings 4409, HTSUS. The edge-gluing of pieces of wood side by side to achieve a wider panel is beyond the scope of the term “end-jointed”, which describes boards joined end to end to achieve a longer expanse. Only end-jointing is permitted by the language of heading 4409. Additionally, the Explanatory Notes for heading 4409 permit goods to be only unfinished, painted, stained, or varnished. The coating on these products, most likely made from plaster, glue, whiteners, and the like, has a visible thickness in cross section. The clay-type coating is beyond those permitted in heading 4409. The applicable subheading for the edge-glued shutter panels will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. 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