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NY 879774

November 27, 1992

CLA-2-44:S:N:N1:230 879774


TARIFF NO.: 4407.10.0028; 4407.10.0030; 1404.90.0000

Mr. David Kershisnik
1625 E. Cherry Lane
Fruit Heights, UT 84037

RE: The tariff classification of pine blocks and pine bark mulch from Russia

Dear Mr. Kershisnik:

In your letter dated October 10, 1992, which was received in our office on October 28, 1992, you requested a tariff classification ruling.

The ruling was requested on pine blocks and pine bark. The pine blocks, commonly known as fingerjoint blocks, are sawn rectangular blocks of wood of various sizes ranging from 8 to 36 inches long, 2 to 6 inches wide and 1-5/16 or 1-9/16 inches thick. No other processing other than surfacing is done. The species of wood may be Pinus ponderosa or Pinus lambertiana or any other species.

The pine bark is obtained as a by-product from sawing. It has been cleaned from the other waste products such as sawdust and shavings, and then dried and sterilized. It is then shipped to the U.S. for sale to garden shops as pine bark mulch.

The applicable subheading for the pine blocks will be 4407.10.0028 or 4407.10.0030, Harmonized Tariff Schedule of the United States (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, not treated, Ponderosa pine (4407.10.0028) or other pine (4407.10.0030). The rate of duty will be Free. The botanical name is required for classification of any other species.

The applicable subheading for the pine bark mulch will be 1404.90.0000, HTS, which provides for other vegetable products not elsewhere specified or included. The rate of duty will be Free.

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.


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