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NY B89508

October 2, 1997

CLA-2-44:RR:NC:2:230 B89508


TARIFF NO.: 4421.90.9840

Mr. Thomas M. Lapinski
Davidson Industries
2585 Washington Rd., Ste 131
Pittsburgh, PA 15241

RE: The tariff classification of dog-eared timbers (sawn wood blocks with angle cut corners on one end) from Canada

Dear Mr. Lapinski:

In your letter dated September 2, 1997 you requested a tariff classification ruling on a lumber product manufactured by Davidson's mill in Canada.

The product is called a dog-eared timber. It is material that will be manufactured into fence pickets. The material is sawn from a white pine log as blocks 4" x 4" or larger and generally in 6 foot lengths. One end is cut with dog-eared corners. A sample section of a rough sawn dog-eared timber measuring 5-3/4 inches by 6 inches was submitted. The two corners of one end have been cut off at a 45 degree angle for a length of two inches.

After importation your customer in the United States processes the timbers into fence pickets. The timbers are fed through a sizer that shapes the timber to exact width and height. The sized timber is then fed through a multiple head horizontal resaw that cuts the timber into a number of thin slats (pickets). The pickets are chemically treated to resist decay and are assembled into fence panels. We assume that the manufactured slats or pickets maintain the dog-eared corners of the original wood block.

In the condition as imported, the dog-eared timber product is not considered to be unfinished fence pickets. The timber needs to be further processed before resawing into pickets. However, the timber product is not considered to be sawn wood or lumber either because it has been further worked on the end for a specific commercial purpose.

The applicable subheading for the dog-eared timber product 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.

Articles classifiable under 4421.90.9840, HTSUSA, are presently not subject to the permit requirements of the U.S./Canadian Softwood Lumber Agreement of 1996.

In the event it is determined that the imported goods are not being manufactured and imported exactly as described in this ruling, the ruling will not be applicable to those goods. You should also be aware that the facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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.


Robert B. Swierupski

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