CLA-2-44:S:N:N8:230 884189
Mr. Guy Rancourt
Sovebec
9201, Boul. du Centre Hospitalier
Charny, Quebec, Canada G6X 1L5
RE: The tariff classification of white cedar boards from Canada
Dear Mr. Rancourt:
In your letter dated March 11, 1993 you requested a tariff
classification ruling.
The ruling was requested on 1 x 4 boards of eastern white
cedar. Two
samples were submitted. The samples are four foot long solid wood boards
with square cut ends. They have been planed only. No other operation has
been performed on them. The boards will be used in the United States to
manufacture fences of various styles.
Goods are classified according to the condition that they are imported
in. As imported, the white cedar boards are sawn wood only and not fence
pickets.
The applicable subheading for the white cedar boards will be
4407.10.0073, Harmonized Tariff Schedule of the United States (HTS), which
provides for wood sawn or chipped lengthwise, sliced or peeled, whether or
not planed, sanded or finger-jointed, of a thickness exceeding 6 mm. The
duty rate will be Free.
Softwood lumber products from Canada which are classifiable under
4407.10.00, HTS, are subject to countervailing duty. All entries of such
softwood lumber products are required to have a cash deposit equivalent to
6.51 percent ad valorem.
Your inquiry does not provide enough information for us to give a
classification ruling on your proposed wood board with two corners cut off.
Your request for a classification ruling should include an actual sample and
an explanation of the purpose for cutting the corners.
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