CLA-2 CO:R:C:G 083329 RFC
Mr. William M. Hoff
Blue Label Inspection and Services, Inc.
134 Brumfield Avenue
Montesano, WA 98563
RE: Red cedar boards
Dear Mr. Hoff:
This letter is in response to your October 12, 1988, letter
to the U.S. Customs Service concerning the proper tariff
classification of lumber that you allege is being imported into
the United States from Canada by Teal Cedar Products, Ltd., of
British Columbia, Canada.
A ruling (HRL 083795) under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) was issued on May 26,
1989, to a representative of Teal Cedar Products of British
Columbia, Canada for red cedar boards. The red cedar boards at
issue were determined to have the essential character of
shingles, and they were classified for that reason as unfinished
shingles in subheading 4418.50.0040, HTSUSA. (A copy of HRL
083795 is enclosed for your information.) This provision would
now be subheading 4418.50.0010, for Western red cedar shingles.
Merchandise classified in this subheading is subject to a duty of
10 percent ad valorem, if entered during the period from December
7, 1989, through December 6, 1990, inclusive, in accordance with
subheading 9903.44.28 and is subject to duty of 5 percent ad
valorem, if entered during the period of December 7, 1990,
through June 6, 1991, inclusive, in accordance with subheading
9903.44.32.
The applicability of certain headings (and subheadings)
under the HTSUSA depends on the principal use in the U.S. at, or
immediately prior to, the date of importation of goods of the
class or kind to which the imported merchandise belongs. Should
it appear to Customs that the principal use of merchandise in
which a ruling has been issued is inconsistent with a more
specific heading (or subheading), although the imported
merchandise may be unfinished at the time of importation, such
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merchandise may be reclassified accordingly. In a September 6,
1989, ruling (HRL 085187) issued by Customs, Western red cedar
boards imported into the U.S. from Canada to be made into siding
were classified under the provision for wood sawn or chipped
lengthwise, sliced or peeled, whether or not planed, sanded or
finger-jointed, of a thickness exceeding 6 millimeters:
coniferous: not treated: Western red cedar: rough, in subheading
4407.10.0060, HTSUSA. (A copy of HRL 085187 is enclosed for your
information.)
Please advise us if you require additional information.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosures