CLA-2-44:S:N:N8:230 803538
Mr. Dave Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, WA 98295
RE: The tariff classification of primed broken knife planer
board from Canada
Dear Mr. Walser:
In your letter dated October 21, 1994, on behalf of the
shipper W.I. Woodtone Ind., you requested a tariff classification
ruling.
The ruling was requested on SPF primed broken knife planer
board. It is a dressed board that is run through a special
broken knife planer to put a rough texture on one to four sides.
A sample piece was submitted. It consists of a solid rectangular
piece of wood measuring 1-1/2 inches thick by 9 inches wide. One
surface and two edges have been finished with the rough texture.
The board has been primed or painted white on all sides. It will
be used as facia and trim board in construction presumably of
buildings.
The applicable tariff provision for the primed broken knife
planer board will be 4418.90.4090, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), which provides for other
builders' joinery and carpentry of wood. The general rate of
duty will be 5.1 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport