CLA-2 CO:R:C:G 084156 JLJ
Ms. Valerie Runyan
Shingles Australia Pty. Ltd.
P.O. Box 750
Murwillumbah 2484
Australia
RE: Tariff classification of hardwood shakes and shingles
Dear Ms. Runyan:
You requested a tariff classification for hand split and
sawn shingles and shakes made from Australian hardwood species.
You submitted a brochure and descriptive literature with your
request.
FACTS:
The merchandise at issue is hand split and sawn shingles
and shakes made from Australian hardwood species. The brochure
submitted states that the wood species used are either Casuarina
Torulosa or mixed Australian hardwoods. The hand split and sawn
shingles are supplied in bundles, each being equivalent to one
half meter of roofing cover. They are used to cover roofs and
side walls of houses and other structures.
ISSUE:
What is the tariff classification under the Harmonized
Tariff Schedule of the Unites States Annotated (HTSUSA) of these
shingles and shakes?
-2-
LAW AND ANALYSIS:
There is an eo nomine provision for wood shingles and
shakes of wood other than red cedar in subheading 4418.50.0080,
HTSUSA, which is a duty-free provision. The instant shingles and
shakes are classified in subheading 4418.50.0080, HTSUSA.
HOLDING:
The instant merchandise is classified in subheading
4418.50.0080, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D.,N.Y. Seaport (NIS-230)
1 cc: D.D., Seattle Wash.
1 cc: D.D., San Francisco Cal.
1 cc: D.D., Portland Ore.
tjlib/peh