9903.53.01

U.S. note 13(a)

(a) For the purposes of subheading 9903.53.01, the duties provided for in this subchapter are cumulative duties which apply in addition to the duties otherwise imposed on the articles involved. [Compiler's note: the provisions of this note and the related heading have expired.]

U.S. note 13(b)

(b) For the purposes of subheading 9903.53.01, and as provided in Annex 1A of the 2006 Softwood Lumber Agreement between the United States and Canada, signed on September 12, 2006, as amended by an Agreement between the United States and Canada, signed on October 12, 2006 (SLA 2006), "softwood lumber products" include all products classified under subheadings 4407.10.01, 4409.10.10, 4409.10.20, 4409.10.90, and 4418.90.25, and under statistical reporting number 4418.90.4605, and any softwood lumber, flooring, and siding described below. These softwood lumber products include:

(i) coniferous wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm;

(ii) coniferous wood siding (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rabbeted, chamfered, v-jointed, beaded, molded, rounded, or the like) along any of its edges or faces, whether or not planed, sanded, or finger-jointed;

(iii) other coniferous wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rabbeted, chamfered, v-jointed, beaded, molded, rounded, or the like) along any of its edges or faces (other than wood moldings and wood dowel rods) whether or not planed, sanded, or finger-jointed;

(iv) coniferous wood flooring (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rabbeted, chamfered, v-jointed, beaded, molded, rounded, or the like) along any of its edges or faces, whether or not planed, sanded, or finger-jointed; and

(v) coniferous drilled and notched lumber and angle cut lumber.

U.S. note 13(c)

(c) For the purposes of subheading 9903.53.01, and as provided in Annex 1A of the SLA 2006, "softwood lumber products" shall also include:

(i) any product entering under subheading 4409.10.05 which is continually shaped along its end and/or sided edges which otherwise conforms to the written definition of the scope; and

(ii) lumber products that are classified as stringers, radius cut box-spring-frame components, and fence pickets, not conforming to the criteria listed in subdivision (f) of this note, as well as truss components, pallet components, and door and window frame parts, which may be imported under statistical reporting numbers 4418.90.4695, 4421.90.7040 and 4421.90.9760.

U.S. note 13(d)

(d) For the purposes of subheading 9903.53.01 and the definition of "softwood lumber products," the subheading references and statistical reporting numbers in this note are provided for convenience; the written description of softwood lumber products in this note is dispositive.

U.S. note 13(e)

(e) The following articles are not "softwood lumber products" for purposes of subheading 9903.53.01:

(i) trusses and truss kits, properly classified under subheading 4418.90;

(ii) I-Joist beams;

(iii) assembled box spring frames;

(iv) pallets and pallet kits, properly classified under subheading 4415.20;

(v) garage doors;

(vi) edge-glued lumber, properly classified under subheading 4421.90.94, and other edge-glued wood, properly classified under statistical reporting number 4421.90.9760;

(vii) properly classified complete door frames;

(viii) properly classified complete window frames;

(ix) properly classified furniture;

(x) articles brought into the United States temporarily and claimed to be exempt from duty under subchapter XIII of chapter 98; and

(xi) household and personal effects.

U.S. note 13(f)

(f) The following articles are not "softwood lumber products" for purposes of subheading 9903.53.01, provided that they meet the specified requirements detailed below:

(i) stringers (pallet components used for runners); if they have at least two notches on the side, positioned at equal distance from the center, to properly accommodate forklift blades, properly classified under statistical reporting number 4421.90.9760;

(ii) box-spring frame kits, if they contain the following wooden pieces - two side rails; two end (or top) rails; and varying numbers of slats. The side rails and the end rails should be radius-cut at both ends. The kits should be individually packaged, and should contain the exact number of wooden components needed to make a particular box spring frame, with no further processing required. None of the components exceeds 1 inch in actual thickness or 83 inches in length;

(iii) radius-cut box-spring-frame components, not exceeding 1 inch in actual thickness or 83 inches in length, ready for assembly without further processing. The radius cuts must be present on both ends of the boards and must be substantial cuts so as to completely round one corner;

(iv) fence pickets requiring no further processing and properly classified under subheading 4421.90.70, 1 inch or less in actual thickness, up to 8 inches wide, and 6 feet or less in length, and having finials or decorative cuttings that clearly identify them as fence pickets. In the case of dog-eared fence pickets, the corners of the boards should be cut off so as to remove pieces of wood in the shape of isosceles right angle triangles with sides measuring 3/4 of an inch or more;

(v) U.S.-origin lumber shipped to Canada for minor processing and imported into the United States, is excluded from the scope of subheading 9903.53.01 if the following conditions are met: (1) if the processing occurring in Canada is limited to kiln drying, planing to create smooth-to-size board, and sanding, and (2) if the importer establishes to the satisfaction of U.S. Customs and Border Protection (U.S. CBP) that the lumber is of U.S. origin; and

(vi) in addition, all softwood lumber products entered claiming non-subject status based on U.S. country of origin shall be treated as excluded under subheading 9903.53.01, provided that these softwood lumber products meet the following condition: upon entry, the importer, exporter, Canadian processor and/or original U.S. producer shall establish to U.S. CBP's satisfaction that the softwood lumber entered and documented as U.S.-origin softwood lumber was first produced in the United States as a lumber product satisfying the physical parameters of the softwood lumber scope.

U.S. note 13(g)

(g) Softwood lumber products contained in single family home packages or kits, regardless of tariff classification, are excluded from the scope of subheading 9903.53.01 if the importer certifies to subdivisions (i), (ii), (iii), and (iv) and the requirements in subdivision (v) are met:

(i) the imported home package or kit constitutes a full package of the number of wooden pieces specified in the plan, design or blueprint necessary to produce a home of at least 700 square feet produced to a specified plan, design or blueprint;

(ii) the package or kit must contain all necessary internal and external doors and windows, nails, screws, glue, sub floor, sheathing, beams, posts, connectors, and if included in the purchase contract, decking, trim, drywall and roof shingles specified in the plan, design or blueprint;

(iii) prior to importation, the package or kit must be sold to a retailer in the United States of complete home packages or kits pursuant to a valid purchase contract referencing the particular home design plan or blueprint, and signed by a customer not affiliated with the importer;

(iv) softwood lumber products entered as part of a single family home package or kit, whether in a single entry or multiple entries on multiple days, will be used solely for the construction of the single family home specified by the home design matching the U.S. CBP import entry; and

(v) for each entry into the United States, the following documentation must be retained by the importer and made available to U.S. CBP upon request:

(1) a copy of the appropriate home design plan, or blueprint matching the customs entry in the United States;

(2) a purchase contract from a retailer of home kits or packages signed by a customer not affiliated with the importer;

(3) a listing of inventory of all parts of the package or kit being entered into the United States that conforms to the home design package being imported; and

(4) in the case of multiple shipments on the same contract, all items listed in subdivision (g)(v)(3) which are included in the shipment at issue shall be identified as well.

U.S. note 13(h)

(h) The additional duties provided for in subheading 9903.53.01 shall not apply to softwood lumber products produced by the companies listed in Annex 10 of the SLA 2006.

U.S. note 13(i)

(i) The additional duties provided for in subheading 9903.53.01 shall apply to articles entered, or withdrawn from warehouse for consumption, on or after September 1, 2010, if the Canadian export permits associated with the entries display a shipment date prior to September 1, 2010. The additional duties provided for in subheading 9903.53.01 shall not apply to articles entered, or withdrawn from warehouse for consumption, on or after September 1, 2010, if the Canadian export permits associated with the entries display a shipment date of September 1, 2010 or later.