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NY 878186

September 29, 1992

CLA-2-44:S:N:N1:230 878186


TARIFF NO.: 4407.10.0073; 4409.10.9040; 4421.90.7040

Mr. Jacques Dion
9201, Boul. du Centre Hospitalier
Charny (Quebec) Canada G6X 1L5

RE: Tariff classification of white cedar fence components from Canada

Dear Mr. Dion:

In your letter dated August 31, 1992 you requested a tariff classification ruling.

The ruling was requested on white cedar fence components. The fence components consist of the following products:

(1) 1 x 3 boards, pointed and dressed, in lengths of six, five and four feet,
(2) 1 x 4 boards, dressed only, in lengths of eight, six, five and four feet,
(3) 2 x 3 boards, doweled at both ends, in lengths of eight feet,
(4) 2 x 3 boards, moulded or rounded down one side and not worked on the ends, in lengths of eight feet.

These boards are not classifiable under subheading 4404.10.00, Harmonized Tariff Schedule (HTS), because heading 4404 provides for piles, pickets and stakes of wood, pointed but not sawn lengthwise. Since all these boards have been sawn lengthwise, they cannot be classified anywhere under this heading.

The applicable subheading for the 1 x 4 boards which are dressed only will be 4407.10.0073, HTS, 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, other cedar. The rate of duty will be Free.

The applicable subheading for the 2 x 3 moulded boards will be 4409.10.9040, HTS, which provides for wood continuously shaped (. . . molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous, other. The rate of duty will be Free.

The 1 x 3 pointed boards and the 2 x 3 boards doweled at the ends are further processed than described by headings 4407 or 4409. The applicable subheading for these will be 4421.90.7040, HTS, which provides for other articles of wood; pickets, palings, posts and rails, the foregoing which are sawn, other. The rate of duty will be Free.

Softwood lumber products from Canada classifiable under subheadings 4407.10.00, HTS, and 4409.10.90, HTS, are subject to countervailing duty. All entries of such softwood lumber products that are entered, or withdrawn from warehouse, for consumption, on or after July 13, 1992, are required to have a cash deposit equivalent to 6.51 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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