Newly Released CBP HQ Rulings May 13
The Customs Rulings Online Search System (CROSS) was updated May 13 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
H330432: Internal Advice; Tariff Classification of Wood Articles
| Ruling: By application of General Rules of Interpretation 1 and 6, the merchandise is properly classified under subheading 4409.29.61, Harmonized Tariff Schedule of the U.S. The general column one rate of duty for merchandise classified in this subheading is free. |
| Issue: Whether the wood articles are properly classified under heading 4409, which provides for “Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether planed, sanded or end-jointed:” or under heading 4417, HTSUS, which provides for “Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.” |
| Item: The articles of wood are 3/8” diameter x 5-1/4” long or 1/2” diameter x 5-1/4” long. The articles are designed to be gripped easily, and are about the length of a person’s hand, in order to facilitate their use as a paint brush handle. The ends of the articles are sized to fit a large foam brush that can be purchased separately and attached to the wood article. After importation, the wood articles must be further worked to be used as paint brushes. |
| Reason: Heading 4409 is a general provision for wood that has merely been shaped along its edges, whereas heading 4417 provides for wood further processed into specific and more complex articles of wood. The merchandise at issue is not so processed. It is simply a dowel rod sized to the length of a hand and a diameter to fit into a pre-existing socket. The dowels are further manufactured after importation into articles that are recognizable as foam paint brush handles. The goods that are imported into the United States are not recognizable as foam paint brush handles and are therefore not classifiable in heading 4417 as tool handles of wood. |
| Ruling Date: March 12, 2024 |