CLA-2-44:RR:NC:2:230 B80465
Mr. Angel L. Cooper
A.N. Deringer, Inc.
173 W. Service Rd.
Champlain, NY 12919
RE: The tariff classification of resawn softwood lumber to be used as components for pallets from Canada
Dear Mr. Cooper:
In your letter dated December 9, 1996, on behalf of your client, Distribution Sartigan Inc. of Quebec, you requested a tariff classification ruling.
The ruling was requested on a resawn softwood lumber product. Your client purchases spruce, pine, fir lumber in standard sizes and precision cuts the wood into specific sizes requested by the customer. Prospective shipments in January and February will consist of wood pieces measuring 1-1/4 inches by 1-3/4 inches by 67 or 70 inches long. The wood will have square edges and ends. It will be used as pallet components.
In the condition as imported the product still meets the description of the heading which provides for sawn wood or lumber. The applicable tariff provision for the resawn softwood lumber will be 4407.10.0015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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; coniferous; not finger-jointed; not treated; mixtures of spruce, pine and fir. The general rate of duty will be Free.
Articles classifiable under 4407.10.0015, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division