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NY B80166

January 3, 1997

CLA-2-44:RR:NC:2:230 B80166


TARIFF NO.: 4407.10.0005; 4407.10.0002

Ms. Maria Kavanaugh
Livingston International, Inc.
352 Sonwil Drive
Buffalo, NY 14225

RE: The tariff classification of sawn peeler cores used as landscape timbers from Canada; HTS 4403 not applicable

Dear Ms. Kavanaugh:

In your letter dated November 26, 1996, on behalf of your client, Inwest Lumber Sales Ltd. of Ontario, you requested a tariff classification ruling.

The ruling was requested on a wood product known as treated fence post/landscape timber. It is described as roughly squared, roughly sawn pressure treated peeler core. A sample section measuring approximately 3-1/4 inches wide by 2-1/2 inches thick by 12 inches long was submitted. A peeler core is the part of a log remaining after numerous layers of veneer have been peeled off. In this case the round peeler core has been further processed into the landscape timbers by sawing two parallel sides and by pressure treating with chromated copper arsenate. The landscape timbers will be imported in nominal sizes of 3 inches by 4 inches by 8 feet. They are used as fence posts or for retaining walls and other landscape purposes. The species of wood is a mixture of spruce, pine and fir.

Classification was suggested in heading 4403, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. The Explanatory Notes for 4403 describe the products in this heading as timber in the natural state as felled from which the outer waste layers have been removed including roughly squared or half squared wood. If roughly squared, the timber in this heading would still show bark traces or rough areas reflecting the original tree trunk. The principal products of this heading include timber for sawing, logs for pulping, and round logs for the manufacture of veneer sheets. The peeler cores have already been used for the
manufacture of veneer sheets and no longer reflect the condition of the original tree trunk. In addition, they have been sawn. They are not classifiable in heading 4403.

The applicable tariff provision for the sawn peeler cores will be 4407.10.0005, 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; treated with paint, stain, creosote, or other preservative. The general rate of duty will be Free. Effective January 1, 1997, the tariff number will change to 4407.10.0002.

Articles classifiable under 4407.10.0005, HTSUSA, or 4407.10.0002, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

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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