RE: The tariff classification of portable sawmill machines from New Zealand

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364883 September 16, 2026 CLA-2-84:OT:RR:NC:N1:164 CATEGORY: Classification TARIFF NO.: 8465.91.0027 Karl Peterson Turbosawmill Ltd. 62 Taniwha Place, RD 3 Tauranga 3173 New Zealand RE: The tariff classification of portable sawmill machines from New Zealand Dear Mr. Peterson: In your letter dated September 7, 2026, you requested a tariff classification ruling. Product information was submitted with your request. The items under consideration are portable sawmills designed to receive round logs and cut them into boards, slabs, beams, and other dimensional timber. Model M7 is a chainsaw-powered sawmill that consists of a fabricated metal frame and log bed, cutting assembly, guide, support system, sizing mechanisms, controls, and safety guards. According to the product brochure, this model will not be imported with a motor but will rely on a user-supplied chainsaw to power the integrated cutting blade. It is capable of sawing logs 4.2 meters long (extendable to 8 meters) and 1.3 meters in diameter. Furthermore, it is able to make standard cuts of 7 inches by 7 inches and double cuts up to 14 inches wide. Models M10/M12 consist of a fabricated metal frame and log bed, saw head, circular saw blade, blade guard, petrol engine or electric motor, drive shaft, bearings, gearbox or transmission, feed, drag-back mechanism, log-sizing mechanism, controls, and safety guards. In addition, model M12 may include a hydrostatic feed, electronic or push-button sizing controls, and related control equipment. Model M10 is capable of sawing logs 4.2 meters long (extendable to 8 meters) and 1.3 meters in diameter. It can make standard cuts of 10 inches by 10 inches and double cuts up to 20 inches wide. Model M12 is capable of sawing logs 6 meters long (extendable to 8 meters) and 1.8 meters in diameter. It can make standard cuts of 12.25 inches by 12.25 inches and double cuts up to 24 inches wide. In your letter, you assert that the sawmills only saw wood logs and are neither designed nor intended to perform separate machining operations. Furthermore, you state that they do not contain a tool magazine or automatic tool change system. You propose classification in subheading 8465.91, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the portable sawmill machines (Models M7/M10/M12) will be 8465.91.0027, HTSUS, which provides for “Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Other: Sawing machines: Woodworking machines: Other: Sawmill machines.” The general rate of duty will be 3 percent ad valorem. The 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/. 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 (C.F.R.), 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 C.F.R. 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 Paul Taylor at paul.m.taylor@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division