N347843

N347843 April 22, 2025 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 9903.01.25; 4418.82.0000 Ms. Alexandra J. Alvarez, Esq. Schumann Burghart LLP One Penn Plaza, 44th Floor New York, NY 10119 RE: The tariff classification of cross-laminated timber panels from Austria Dear Ms. Alvarez: In your letter, dated April 15, 2025, you requested a binding tariff classification ruling on behalf of your client, KLH US Holding Corp. The ruling request addressed the importation of cross-laminated timber panels. Product information was submitted for our review. The product under consideration is cross-laminated timber panels. Cross-laminated timber panels are engineered structural timber products. The instant panels are constructed of Austrian spruce and have 3 to 8 layers of wood. The panels are used specifically for the construction of buildings. The Explanatory Notes to the Harmonized System define cross-laminated timber as …large structural building panel constructed of at least three layers of wood laminated together. Each layer is constructed of multiple solid timber boards (wood sawn or chipped lengthwise, sliced, or peeled, with a thickness exceeding 6mm) that have been placed side by side, whether or not glued together. The wood grain of each layer is typically oriented at a right angle to the grain of adjacent layers. We note that an eo nomine provision for cross-laminated timber was added to heading 4418 of the Harmonized System in 2022. The applicable subheading for the cross-laminated timber panels will be 4418.82.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Engineered structural timber products: Cross-laminated timber (CLT or X-lam). The rate of duty will be 3.2 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries, including Austria, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 4418.82.0000, HTSUS, listed above. 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, Steven A. Mack Director National Commodity Specialist Division

Corp. The ruling request addressed the importation of cross-laminated timber panels. Product information was submitted for our review. The product under consideration is cross-laminated timber panels. Cross-laminated timber panels are engineered structural timber products. The instant panels are constructed of Austrian spruce and have 3 to 8 layers of wood. The panels are used specifically for the construction of buildings. The Explanatory Notes to the Harmonized System define cross-laminated timber as …large structural building panel constructed of at least three layers of wood laminated together. Each layer is constructed of multiple solid timber boards (wood sawn or chipped lengthwise, sliced, or peeled, with a thickness exceeding 6mm) that have been placed side by side, whether or not glued together. The wood grain of each layer is typically oriented at a right angle to the grain of adjacent layers. We note that an eo nomine provision for cross-laminated timber was added to heading 4418 of the Harmonized System in 2022. The applicable subheading for the cross-laminated timber panels will be 4418.82.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Engineered structural timber products: Cross-laminated timber (CLT or X-lam). The rate of duty will be 3.2 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the 

Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries, including Austria, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry,