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HQ 083329

March 20, 1990

CLA-2 CO:R:C:G 083329 RFC


TARIFF NO.: 4418.50.0040; 4407.10.0060

Mr. William M. Hoff
Blue Label Inspection and Services, Inc.
134 Brumfield Avenue
Montesano, WA 98563

RE: Red cedar boards

Dear Mr. Hoff:

This letter is in response to your October 12, 1988, letter to the U.S. Customs Service concerning the proper tariff classification of lumber that you allege is being imported into the United States from Canada by Teal Cedar Products, Ltd., of British Columbia, Canada.

A ruling (HRL 083795) under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) was issued on May 26, 1989, to a representative of Teal Cedar Products of British Columbia, Canada for red cedar boards. The red cedar boards at issue were determined to have the essential character of shingles, and they were classified for that reason as unfinished shingles in subheading 4418.50.0040, HTSUSA. (A copy of HRL 083795 is enclosed for your information.) This provision would now be subheading 4418.50.0010, for Western red cedar shingles. Merchandise classified in this subheading is subject to a duty of 10 percent ad valorem, if entered during the period from December 7, 1989, through December 6, 1990, inclusive, in accordance with subheading 9903.44.28 and is subject to duty of 5 percent ad valorem, if entered during the period of December 7, 1990, through June 6, 1991, inclusive, in accordance with subheading 9903.44.32.

The applicability of certain headings (and subheadings) under the HTSUSA depends on the principal use in the U.S. at, or immediately prior to, the date of importation of goods of the class or kind to which the imported merchandise belongs. Should it appear to Customs that the principal use of merchandise in which a ruling has been issued is inconsistent with a more specific heading (or subheading), although the imported merchandise may be unfinished at the time of importation, such
merchandise may be reclassified accordingly. In a September 6, 1989, ruling (HRL 085187) issued by Customs, Western red cedar boards imported into the U.S. from Canada to be made into siding were classified under the provision for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 millimeters: coniferous: not treated: Western red cedar: rough, in subheading 4407.10.0060, HTSUSA. (A copy of HRL 085187 is enclosed for your information.)

Please advise us if you require additional information.


John Durant, Director
Commercial Rulings Division

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