The tariff classification of finger-jointed lumber from Brazil

N355870 November 25, 2025 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4407.11.0001; 9903.76.01 Mr. Rafael Castro Braspine & Braslumber Mostardeiro St. 800 Porto Alegre, Rio Grande Do Sul 90430001 Brazil RE: The tariff classification of finger-jointed lumber from Brazil Dear Mr. Castro: In your letter, dated November 7, 2025, you requested a binding tariff classification ruling on planed and sanded, finger-jointed wood boards. Product information and photos were submitted for our review. The product under consideration is planed and sanded Taeda pine (Pinus taeda) boards. The boards have been finger jointed (end-jointed) to increase length. The boards are blanks for molding and are imported in sizes of 1 1/8” thick by 1 1/8” wide by 80 1/2”, 70 1/2", or 96 1/2" in length. The applicable subheading for the planed, finger-jointed, Taeda pine boards will be 4407.11.0001, 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: Of pine (Pinus spp.): Finger-jointed. The general rate of duty will be free. On September 29, 2025, Presidential Proclamation 10976 imposed additional tariffs on certain timber, lumber, and derivative wood products. Additional duties for softwood timber and lumber products of 10 percent are reflected in Chapter 99, heading 9903.76.01, as provided in subdivision (b) of U.S. note 37 of this subchapter. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.76.01, in addition to subheading 4407.11.0001, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. 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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division