CLA-2 CO:R:C:G 085187 JLJ
Mr. Dennis Holman
Manager
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, Washington 98230
RE: Classification of red cedar boards
Dear Mr. Holman:
You requested a tariff classification on behalf of your
client, Shakertown Corporation, for Western red cedar boards
imported from Canada to be made into siding. You submitted two
samples of the boards and two samples of the finished siding
along with your request.
FACTS:
The products at issue are Western red cedar boards,
described as 18 inch random width rough red cedar boards and 18
inch T.K. (tight knot) rough red cedar boards (sawn both
sides). Both sample boards submitted are 11/16 inch wide. One
sample is 18 inches long, while the other is 17.5 inches long.
These boards are being imported to manufacture "Shakertown
Siding." "Shakertown Siding" panels are made of red cedar
bonded with exterior type glue to a 5/16 inch exterior type
plywood. Two samples of the finished "Shakertown Siding" were
also submitted.
-2-
ISSUE:
How are the red cedar boards classified under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
After importation, the instant boards are subjected to
processing which slightly reduces their length and thickness
(and, presumably, width) and are then cut in half, bonded to
plywood, cut again, and further finished for use as siding.
The Explanatory Notes to Heading 4407 state:
...this heading covers all wood and
timber, of any length but of a thick-
ness exceeding 6 millimeters, sawn or
chipped along the general direction of
the grain, or cut by slicing or peeling.
Such wood and timber includes sawn beams,
planks, boards, laths, etc.... [Emphases
added.]
Since these boards meet the requirements of Heading 4407, and
in the absence of another HTSUSA provision which more
specifically describes them, they must be classified
accordingly. The applicability of certain headings (and
subheadings) of Chapter 44, 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 subsequently appear to Customs
that the principal use of the instant merchandise is consistent
with a more specific Chapter 44 heading (or subheading),
although the imported merchandise may be unfinished at the time
of importation (see General Rule of Interpretation 2(a),
HTSUSA), such merchandise may be reclassified accordingly.
-3-
HOLDING:
The instant red cedar boards are 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,
which is a duty-free provision.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 085187JLJ
6cc: Area Director, New York Seaport (NIS-230)
1cc: Area Port Director, Blaine Washington
(Attn: Import Specialist Bill Swedberg)
JLJohnson:peh:8/14/89