The tariff classification of round wood panels from Argentina

N283561 March 16, 2017 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Ms. Lois Sproul Lois Sproul CHB, Inc. 475 Swanson Road Tyrone, GA 30290 RE: The tariff classification of round wood panels from Argentina Dear Ms. Sproul: In your letter, dated February 15, 2017, you requested a tariff classification ruling on behalf of your client, Forest Products Distributors. The ruling was requested on round wooden panels. Product information and a photograph were submitted for our review. The ruling request covers round wood panels measuring either 17 3/4" or 23 3/4" in diameter and 22mm in thickness. The panels are constructed of edge-glued strips of Elliota or Taeda pine wood. Each panel is finished with a clear material that does not obscure the grain of the wood. The edges of the panels are rounded, but the panels are neither notched nor drilled. You state that the panels are used for art painting and display. The applicable subheading for the wood panels will be 4421.99.9780, Harmonized Tariff Schedule of the United States (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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division