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NY C80913

November 14, 1997

CLA-2-44:RR:NC:2:230 C80913


TARIFF NO.: 4407.10.0015

Mr. Jeffrey R. Willson
Willson International Ltd.
6725 Airport Road, Suite 101
Mississauga, Ontario L4V 1V2

RE: The tariff classification of boards of cut-to-size lumber to be assembled into pallet strapping tops from Canada

Dear Mr. Willson:

In your letter dated October 6, 1997, on behalf of your client, Falcon Lumber Limited, you requested a tariff classification ruling.

The ruling was requested on unassembled strapping tops. Photographs of an assembled strapping top were submitted. Strapping tops which are assembled after importation into the United States consist of a number of boards placed side by side with three additional boards nailed across the top of them leaving two wide spaces on top to be used to secure shipping straps. The strapping tops are used as lids to protect merchandise packed on pallets.

In the condition as imported the unassembled strapping tops consist of boards measuring 11/16 inch thick by 5-1/2 inches wide by 33 inches long. The species of wood is spruce, pine and fir. No further processing has been done on the boards. As imported the shipments will consist of cut-to-size lumber not recognizable as specific articles.

The applicable tariff provision for the unassembled strapping tops not further worked than cut-to-size lumber will be 4407.10.0015, Harmonized Tariff Schedule of the United States Annotated (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; not finger-jointed; not treated; mixtures of spruce, pine and fir. The general rate of duty will be Free.

Articles classifiable under 4407.10.0015, 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.


Robert B. Swierupski

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