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NY B88386




September 4, 1997

CLA-2-44:RR:NC:2:230 B88386

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.9040

Mr. Simon Rodrigue
Bois + Value
351 Gustave Dessureault
Dolbeau, Quebec
Canada G8L-3N4

RE: The tariff classification of grooved wood from Canada

Dear Mr. Rodrigue:

In your letter dated August 7, 1997 you requested a tariff classification ruling.

The ruling was requested on S-P-F (spruce, pine, fir) kiln dried wood measuring 1-1/2 inches thick by 2-1/2 inches wide by 47-1/2 inches long. The length may vary. A groove 1/4 inch deep and 1 inch wide will be machined down the length of the middle of one face. The wood will be sold to a customer who produces packing cases.

The applicable tariff provision for the grooved wood will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; other. The general rate of duty will be Free.

Articles classifiable under 4409.10.9040, 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.

Sincerely,

Gwenn Klein Kirschner

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