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NY A83500

June 8, 1996

CLA-2-44:RR:NC:GI:230 A83500


TARIFF NO.: 4421.90.9840

Mr. Skip Gray
A.N. Deringer, Inc.
RR3, Box 5400
Houlton, ME 04730-0337

RE: The tariff classification of open wood lattice panels from Canada

Dear Mr. Gray:

In your letter dated May 6, 1996, on behalf of the manufacturer, Atlantic Pressure Treating Ltd., you requested a tariff classification ruling.

The ruling was requested on three products: lattice panels, lattice mouldings and porch posts. Descriptive literature was submitted. The lattice panels consist of crossed pieces of wood arranged in a woven pattern. The panels are available in several styles depending on the thickness of the pieces of wood and the size of the spaces in between the wood. Most styles are arranged in a diagonal pattern; one style is a square pattern. The panels are open with unfinished edges and ends. They may be used to make various articles. The panels are available in pressure treated or natural form.

The lattice mouldings are continuously shaped pieces of wood used to finish the lattice panels. The porch posts are large square pieces of wood with various spindle shapes in the middle. The lattice mouldings and porch posts are treated with a water repellent.

The applicable tariff provision for the lattice panels 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 4.4 percent ad valorem.

Your inquiry does not provide enough information for us to issue a classification ruling on the lattice mouldings or the porch posts. Your request for a ruling for these products should
identify and describe the water repellent material used. Since these products are also available in pressure treated or natural form, please clarify whether or not the water repellent material would be applied in either case. In addition, please confirm whether all porch posts are composed of edge-glued pine lumber.

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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