The tariff classification of various carbonized boards from China

N362532 July 2, 2026 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4407.91.0063; 4407.11.0053; 4421.99.9400 Mr. Adam Mook Logistics Plus, Inc. 1406 Peach St. Erie, PA 16501 RE: The tariff classification of various carbonized boards from China Dear Mr. Mook: In your letter, dated June 24, 2026, you requested a binding tariff classification ruling on behalf of your client, Global Product Sourcing, LLC. Product information and samples were submitted for our review. The products under consideration are four carbonized wood boards. The first, JY2601 is a solid wood board cut with straight edges. The board measures 91.5mm wide by 10mm thick by 1219mm in length. It is not edge-jointed or otherwise engineered. It consists of carbonized oak wood, a nonconiferous wood. The second, JY2603, is a solid wood board consisting of carbonized Scotch pine, a coniferous wood. It is a solid wood board cut with eased edges that is not edge-jointed or otherwise engineered. The sample measures approximately 16mm thick by 142mm wide. The third, JY2608-1 is an edge-glued wood board consisting of carbonized hemlock wood, a coniferous wood. The edge-glued wood board is cut with straight edges. The sample measures approximately 10mm in thickness by 156mm wide. We did not receive a sample of the fourth product, JY-606-1, but you describe it as consisting of carbonized hemlock wood that has been edge-glued and has straight-cut edges. You also indicate the dimensions of the imported boards as being 18mm thick by 1220mm wide by 2440mm long. Carbonizing is merely subjecting the boards to heat to result in additional physical properties and color. The Explanatory Notes to the Harmonized System for Chapter 44 indicate that “the classification of wood is not affected by treatment necessary for its preservation, such as seasoning…” Carbonization is merely another word for seasoning, so its incorporation does not impact classification. You indicate in your request that all of the boards are classifiable in heading 4418, as they are each recognizable articles used in the construction of a building. We disagree. None of the boards, in fact, are recognizable articles used in the construction of a building. They are merely undedicated rectangular material boards that could be used for any number of purposes. Therefore they will be classified based on the construction of the products. The applicable subheading for Item JY2601, the solid oak board, will be 4407.91.0063, 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: Other: Of oak (Quercus spp.): Other. The general rate of duty will be free. The applicable subheading for Item JY2603, the solid Scotch pine board, will be 4407.11.0053, 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: Other: Not treated: Other pine: Other. The general rate of duty will be free. The applicable subheading for item JY2608-1, the edge-glued hemlock board, 4421.99.9400, HTSUS, which provides for Other articles of wood: Edge-glued lumber. The general rate of duty will be free. The applicable subheading for item JY-606-1, the edge-glued hemlock board, will be 4421.99.9400, HTSUS, which provides for Other articles of wood: Edge-glued lumber. The general rate of duty will be free. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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) James P. Forkan Director National Commodity Specialist Division