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NY B87852

August 13, 1997

CLA-2-44:RR:NC:2:230 B87852


TARIFF NO.: 4407.10.0018; 4407.10.0020

Mr. Jack Dykstra
Forwood Forest Products Inc.
P.O. Box 208
Summerland, B.C., V0H 1Z0

RE: The tariff classification of sawn spruce wood used as flower carton cleats from Canada

Dear Mr. Dykstra:

In your letter dated July 10, 1997 you requested a tariff classification ruling.

The ruling was requested on a sawn wood product to be used as a flower carton cleat. The product is described as a semi-rough piece of sawn wood with square cut ends. The wood species will be predominantly spruce but could be any other species. The piece of wood measures 1-1/2 inches wide by 19 inches long by 3/4 inch thick. It will be used as an upright support or prop in cartons containing flowers to prevent the cartons from crushing the flowers.

In the condition as imported, the product falls within the description of goods covered by heading 4407, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sawn wood over 6 mm in thickness. The product does not fall within the description of heading 4415, HTSUSA, which provides for packing in the form of cases, boxes, crates, drums, pallets and other load boards similar to pallets.

The applicable subheading for the flower carton cleat made of spruce will be 4407.10.0018, HTSUSA, if Sitka spruce (Picea sitchensis) or 4407.10.0020, HTSUSA, if other species of spruce. These subheadings provide for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not finger-jointed; not treated. The rate of duty will be Free.

Articles classifiable under 4407.10.0018, HTSUSA, or under 4407.10.0020, 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.

Your inquiry does not provide enough information to issue a ruling on the flower carton cleats made of species of wood other than spruce. Your request for a classification ruling for these products should include the botanical names of the species to be imported.

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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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