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NY A84764

June 28, 1996

CLA-2-44:RR:NC:GI:230 A84764


TARIFF NO.: 4418.90.4090

Mr. Kristian Normann
Normann Trading Company
2186 Knollwood Drive
Boulder, CO 80302

RE: The tariff classification of wood paneling from Norway.

Dear Mr. Normann:

In your letter dated June 10, 1996, you requested a tariff classification ruling.

A sample said to represent spruce paneling for indoor use was submitted and will be retained for reference. It is a section of a solid wood board, about 1/2" thick and 5 1/2" wide. The edges are tongued and grooved, and one edge is also rabbeted in such a way that a decorative groove will be formed when the panels are put together. You explained over the telephone that, in addition to being treated with lacquer and stain, the face of the board has been singed with a torch and scraped with a steel brush, resulting in a textured surface that highlights the natural grain of the wood. You further stated that in their imported condition the boards will have tongued and grooved ends.

The applicable subheading for the above-described spruce paneling will be 4418.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) builders' joinery and carpentry of wood. The rate of duty will be 4.3%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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.


Roger J. Silvestri

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