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NY 893440

January 20, 1994

CLA-2-44:S:N:N8:230 893440


TARIFF NO.: 4421.90.9540

Mr. Reginald Williams
A.N. Deringer, Inc.
Interstate 95
Houlton, ME 04730

RE: The tariff classification of used railroad ties with anti- splitting devices from Canada

Dear Mr. Williams:

In your letter dated December 17, 1993 you requested a tariff classification ruling. The request was made on behalf of the importer, Swift Tie Sales of New Brunswick, Canada.

The ruling was requested on used hardwood railroad ties to be imported for landscaping purposes. The ties have been drilled with holes and have a metal "S" pressed into the ends to reduce splitting.

The applicable tariff provision for the used railroad ties with anti-splitting devices will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 5.1 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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