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NY 816163

November 22, 1995

CLA-2-44:RR:NC:GI:230 816163


TARIFF NO.: 4421.90.9840

Mr. Thomas E. Everly
TECO Forest Products
306 Eckford Ct
Troy, MI 48098

RE: The tariff classification of cedar shingle shims from Canada

Dear Mr. Everly:

In your letter dated October 17, 1995 you requested a tariff classification ruling.

The ruling was requested on a product stated to be manufactured and graded as a shingle but not used as a shingle. In a letter dated November 6, 1995 to the U.S. Customs Service office in Detroit, you withdrew your request for an appeal regarding a pending transaction at that port. Currently, no issues on the product are pending before the Customs Service.

A sample of the product was submitted. It consists of a bundle of 42 pieces of tapered wood. The pieces have been cut to uniform width and length for packaging in a uniform bundle. Each piece measures approximately 1-3/8 inches wide by 14-3/4 inches long and taperes in thickness from 9 mm to 1 mm. Half or more of each piece is under 6 mm in thickness. It is made of eastern white cedar which you state is not suitable for use as roof shingles. The tapered pieces of wood were called shingle shims on a recent invoice. You state that the shims are not used as shingles, but for a variety of general uses such as shimming, paint stirrers and plant props.

However, you believe that the product meets the specifications for a utility grade shingle regardless of the actual use of the product. The grading rules that you submitted state that the minimum width for utility grade is 1-1/2 inches with not more than 50 percent of the total running inches in the bundle consisting of shingles less than 3 inches wide. The bundle of shims to be classified, however, consists 100 percent of pieces each slightly under 1-1/2 inches in width. It appears that the shims would not be graded as shingles.

The applicable tariff provision for the shims will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 4.7 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


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