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NY B80847





January 23, 1997

CLA-2-44:RR:NC:2:230 B80847

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840; 9905.44.15

Ms. Isabelle C. Fountaine
A. N. Deringer, Inc.
HC 76 Main Street
Jackman, ME 04945

RE: The tariff classification of edge-glued boards made of straight softwood lumber pieces or of finger-jointed softwood lumber pieces from Canada

Dear Ms. Fountaine:

In your letter dated December 31, 1996, on behalf of Lam-Col Inc., you requested a tariff classification ruling.

The ruling was requested on edge-glued boards of various lengths and widths made from spruce, pine and fir lumber pieces. Two samples of rectangular pieces of wood with square unworked edges and ends were submitted. Both samples are sections of boards measuring approximately 1-3/4 inches thick by 6 inches wide by 10 inches long. Both consist of three pieces of lumber each 2 inches wide glued edge to edge. One of the samples consists of three pieces of finger-jointed lumber. The other sample consists of three pieces of straight not end-jointed lumber.

The applicable tariff provision for both edge-glued boards will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 4 percent ad valorem.

The edge-glued boards represented by the samples and classifiable in 4421.90.9840, HTSUSA, may be entitled to duty free treatment under subheading 9905.44.15, HTSUSA, which provides for laminated hemlock post blanks, finger-jointed lumber, and edge-glued lumber (provided for in subheading 4421.90.98), if they meet the origin requirements of heading 9905.

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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