CLA-2-44:RR:NC:2:230

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a cedar roll from China

Dear Ms. Ramsey:

In your letter dated July 13, 2007 you requested a tariff classification ruling.

The ruling was requested on a cedar roll, SKU # 62460. A sample of the product and descriptive literature were submitted. The sample consists of a 12” wide x 82” long roll of thin cedar veneer. The veneer is wound around a cardboard tube and packed in a sealed plastic bag. The veneer appears to be reinforced on one side with paper fibers. The cedar roll is marketed for use as a lining material in drawers, closets and pantry shelves.

The applicable subheading for the cedar roll, SKU # 62460, will be 4408.10.0145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sheets for veneering and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; coniferous, other (than Douglas fir). The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 646-733-3035.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division