CLA-2-44:RR:NC:2:230 B83915

Ms. Carolle Blanchette
Bois Carolle Blanchette Lumber
1961 St. Georges
Sainte-Thecle, Quebec
Canada G0X 3G0

RE: The tariff classification of grooved lumber from Canada; U.S./Canadian Softwood Lumber Agreement

Dear Ms. Blanchette:

In your letter dated April 4, 1997 you requested a tariff classification ruling.

The ruling was requested on grooved 2x3 SPF lumber. The softwood lumber will have a groove 1 inch wide and 1/4 inch deep running down the center of the face and along the entire length of the board. The ends will be square cut and unworked.

The applicable tariff provision for the grooved lumber will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; other. The general rate of duty will be Free.

Articles classifiable under 4409.10.9040, 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