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NY 884189

April 14, 1993

CLA-2-44:S:N:N8:230 884189


TARIFF NO.: 4407.10.0073

Mr. Guy Rancourt
9201, Boul. du Centre Hospitalier
Charny, Quebec, Canada G6X 1L5

RE: The tariff classification of white cedar boards from Canada

Dear Mr. Rancourt:

In your letter dated March 11, 1993 you requested a tariff classification ruling.

The ruling was requested on 1 x 4 boards of eastern white cedar. Two samples were submitted. The samples are four foot long solid wood boards with square cut ends. They have been planed only. No other operation has been performed on them. The boards will be used in the United States to manufacture fences of various styles.

Goods are classified according to the condition that they are imported in. As imported, the white cedar boards are sawn wood only and not fence pickets.

The applicable subheading for the white cedar boards will be 4407.10.0073, 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. The duty rate will be Free.

Softwood lumber products from Canada which are classifiable under 4407.10.00, HTS, are subject to countervailing duty. All entries of such softwood lumber products are required to have a cash deposit equivalent to 6.51 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on your proposed wood board with two corners cut off. Your request for a classification ruling should include an actual sample and an explanation of the purpose for cutting the corners.

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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