CLA-2-44:OT:RR:NC:2:230
Mr. Mike Daly
Livingston International Trade services, Inc.
97 Route 2 South
Alburgh, VT 05440
RE: The tariff classification of cedar grilling planks and wraps from Canada
Dear Mr. Daly:
In your letter dated April 15, 2008, on behalf of Folly Mountain Hardwood Ltd., you requested a tariff classification ruling.
The ruling was requested on three products, identified as “Gourmet Cedar Wraps (wood grilling papers), Western Cedar Grilling Planks and Western Cedar Portion Size Grilling Planks.” Samples of the products, packed for retail sale, were submitted.
The “Gourmet Cedar Wraps” consist of four 5-3/4” square sheets of western red cedar veneer less than 1 mm thick. The sheets are packaged in a paper envelope printed with instructions on how to use the wraps for grilling or baking fish or other foods.
The “Cedar Grilling Plank” consists of a rectangular board measuring approximately 5-3/4” x 11-3/4” x 11 mm. The board is composed of solid western red cedar, sawn to size, smooth on one side, but not otherwise worked. The board is shrink-wrapped in plastic with a printed product label.
The “Cedar Portion Size Grilling Planks” consist of four small rectangular boards, measuring approximately 3” x 5” x 7 mm to 8 mm thick each. The boards are composed of solid western red cedar, sawn to size, with smooth surfaces, but not otherwise worked. The four boards are shrink-wrapped together.
The applicable subheading for the “Gourmet Cedar Wraps” 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 thickness not exceeding 6 mm; coniferous, other. The general rate of duty will be free.
The applicable subheading for the “Cedar Grilling Plank” and the “Cedar Portion Size Grilling Planks” will be 4407.10.0169, HTSUS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm; coniferous, not treated, western red cedar, other. The general 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/.
Articles classifiable under subheading 4407.10.0169, HTSUS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 2006 (“SLA-2006”). An interim regulation published in the Federal Register on October 18, 2006, (71 FR 61399), revised section 12.140 of title 19 of the Code of Federal Regulations (19 CFR 12.140), amended Part 163 (19 CFR Part 163), and describes the new entry and recordkeeping requirements.
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