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NY 806321

February 7, 1995

CLA-2-44:S:N:N8:230 806321


TARIFF NO.: 4407.10.0030

Ms. Marie Wilson
Wilson Enterprises
P.O. Box 160533
Sacramento, CA 95816

RE: The tariff classification of wooden blocks from France

Dear Ms. Wilson:

In your letter dated January 6, 1995 you requested a tariff classification ruling.

The ruling was requested on wooden blocks intended to be packaged and sold as toy building blocks. Samples of the same kind of block were submitted. The block is a smoothly surfaced rectangular piece of wood with unworked edges or ends. It measures approximately 5/16 inch thick by 7/8 inch wide by 4-5/8 inches long. The botanical species of the wood is Pinus pinaster. In the condition as imported, the blocks fall within the description of sawn wood.

The blocks will be imported in bulk quantities. After importation they will be packaged in containers for use as building blocks by children. In your letter you requested the duty for the blocks if imported directly from France and also if imported from France through Canada. You stated that you are trying to consolidate shipments with a Canadian importer. We assume that no additional processing will be performed on the blocks in Canada.

Whether imported directly from France or through Canada, the applicable subheading for the plain wooden blocks will be 4407.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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; other pine. The rate of duty will be Free.

Information regarding the applicability of Canadian duties for goods imported into Canada should be obtained from the appropriate customs office in Canada. Information regarding any restrictions on the importation of wooden blocks in bulk into the United States may be obtained from the United States Department of Agriculture at the following address:

United States Department of Agriculture
Animal and Plant Health Inspection Service Federal Building
Hyattsville, MD 20782

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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