CLA2-44:RR:NC:2:230 B86507
Ms. Karin I. Muller
Willson International Ltd.
6725 Airport Road, Suite 101
Mississauga, Ontario
Canada L4V 1V2
RE: The tariff classification of notched (grooved) strapping boards from Canada
Dear Ms. Muller:
In your letter dated July 22, 1997, on behalf of the importer Marks Lumber Limited, you requested a tariff classification ruling.
The ruling was requested on notched strapping boards to be used with shipping crates. The strapping boards consist of pieces of spruce, pine or fir wood ranging in size from 2 x 3 to 2 x 6 and in lengths from 2 feet to 16 feet. The boards have a 3/4 inch wide and 1/4 inch deep groove running down the length of one surface. A sample showing the final product that the boards will be made into after importation was submitted. After importation the boards are cut to size and assembled together so that the grooved surface is on the outside. The purpose of the groove is to hold a strap in place during shipping. In the condition as imported, however, the boards are shaped pieces of wood with square cut ends.
The applicable tariff provision for the notched (grooved) strapping boards will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; other. The general rate of duty will be Free.
Articles classifiable under 4409.10.9040, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Paul Garretto at 212-466-5779.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division