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NY 883333

March 25, 1993

CLA-2-44:5:N:N8:230 883333


TARIFF NO.: 4421.90.9540

Mr. Pat Flynn
Tower Group International, Inc.
128 Dearborn street
Buffalo, NY 14207-3198

RE: The tariff classification of lumber with one radiused end from Canada

Dear Mr. Flynn:

In your letters dated February 1, 1993 and December 31, 1992, you requested a tariff classification ruling. The request was made on behalf of your client, C. J. Hotter Lumber Company, Inc.

The product to be classified is SPF lumber with a radius Ed end. A sample of a piece of softwood lumber measuring approximately 2-1/2 inches wide by 5/8 inch thick by 34 inches long was submitted. The edges have been eased and one end has been shaped. Starting from about 2-1/2 inches from the end the lumber is rounded into a half arc shape. The product will be used in the manufacture of bed frames.

The applicable subheading for lumber With a radius Ed end will be 4421.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valor em.

Goods classifiable under subheading 4421.90.9540, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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