The tariff classification of solid wood boards from Italy and/or Germany
Active· CBP ruling HQ N240312· Issued 2013-04-05
Ruling text
N240312 April 5, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4407.92.0000; 4407.93.0020 Mr. Samuel Zygmuntowicz Violin Maker 565A 3rd St. Brooklyn, NY 11215 RE: The tariff classification of solid wood boards from Italy and/or Germany Dear Mr. Zygmuntowicz: In your letter dated April 2, 2013, you requested a tariff classification ruling. The ruling was requested on solid wood boards. Representative photos were submitted for our review. The rectangular boards are sawn lengthwise along the grain of the wood. You note they may also be planed. The boards are heat treated but not otherwise prepared, aside from provisional sealing of the board ends. The boards each measure approximately 30cm (L) x 10cm (W) x 7cm thick, and are composed of either Acer pseudoplatanus (maple) or Fagus sylvatica (beech). The applicable subheading for the beech boards, whether sawn and/or planed, will be 4407.92.0000, 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 beech. The rate of duty will be free. The applicable subheading for the maple boards, whether sawn and/or planed, will be 4407.93.0020, 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 maple: Other. The rate of duty will be free. 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
Source: rulings.cbp.gov — ruling N240312, retrieved 2026-10-12T05:58:58Z, republished verbatim. This digest is informational; only CBP issues binding rulings.