CLA-2-44:S:N:N8:230 880224
Mr. Derek Beckner
The Box Office
5492 Koloa Road
Koloa, HI 96756-9498
RE: Tariff classification of hardwood shakes from Australia
Dear Mr. Beckner:
In your letter which was received on November 16, 1992, you
requested a tariff classification ruling.
The ruling was requested on hardwood shakes suitable for both roofing
and walls. According to a manufacturer's brochure submitted by you, the
shakes are hand split or taper sawn from forest oak (Casuarina torulosa) or
other Australian hardwoods. The shakes will be imported in sizes of two
feet long and 4, 5 or 6 inches wide.
The applicable subheading for the hardwood shakes will be 4418.50.0050,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which
provides for shingles and shakes, other (than shingles). The rate of duty
will be Free.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 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