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NY C82171




December 22, 1997

CLA-2-44:RR:NC:SP:230 C82171

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.00

Mr. Dave Hargrove
D & G Lumber, L.L.C.
3323 Frontage Road
Three Forks, MT 59752

RE: The tariff classification of rough sawn coniferous wood from Canada.

Dear Mr. Hargrove:

In your letter dated November 19,1997, you requested a tariff classification ruling for two types of products made of green, rough sawn, coniferous wood.

The first product consists of rough sawn boards in various sizes. You list the following sizes: 1" x 3", 1" x 4", and 1" x 6" in lengths from 8' to 16'. You explain that these sawn boards are the outer side lumber or jacket produced in the first cuts of logs prior to the production of dimensional lumber.

The second wood product is described in your letter as "roughly squared cants" which have the outer layers removed for ease in handling and shipping. This wood comes mostly in sizes of 4-1/4" x 6-1/4" and 6-1/4" x 6-1/4" in lengths from 8' to 16'.

Both types of rough sawn wood will be imported to be re-sawn at your facility to produce boards ranging in sizes from 3/4" x 1" to 3/4" x 5-1/2". Samples of the above products, as imported, have been submitted.

Our examination of the samples submitted finds that the boards which are approximately one inch thick are in fact rough sawn wood with some pieces showing wane and bark. The second group of products that you describe as "roughly squared cants" are rough sawn wood with the appearance of sawn beams, planks, or flitches having some wane and bark present.

REPLY TO DIRECTOR, NATIONAL COMMODITY SPECIALIST DIVISION, NEW YORK NEW YORK 10048 You believe that these products should be classified under heading 4403, HTSUS, as wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

The Explanatory Notes (ENs) to the Harmonized Tariff Schedule constitute the official interpretation of the tariff at the international level. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes that the ENs should always be consulted. (See T.D. 89-80.) The ENs to heading 44.03 state as follows:

This heading includes timber in the natural state as felled, ... and such timber stripped of its outer or both its outer and inner bark...It also includes wood from which the waste outer layers, consisting of the most recent growths (sapwood), have been removed...

This heading also includes roughly squared wood which consists of trunks or sections of trunks of trees, the round surfaces of which have been reduced to flat surfaces...roughly squared wood is characterised by the presence of rough areas or bark traces.

In addition, the ENs state:

The heading excludes:
c) Wood cut into the form of planks, beams, etc. (heading 44.07 or 44.18)

The first group of products describe above clearly do not meet the criteria for products classifiable under heading 4403, HTSUS, since they are sawn boards and can not be considered timber in the natural state as felled.

The second group of products, "roughly squared cants", although more closely related to timber in the natural state as felled, do not meet the criteria of roughly squared logs. Moreover, these products are not roughly squared tree sections, and they no longer reflect the rounding of the tree trunk. It is clear from the samples that not only the waste outer layers have been removed but also a substantial part of the log has been sawn off. The product represents only part of the original log.

The ENs to heading 44.07 state as follows:

With a few exception, this heading covers all wood and timber, of any length but of thickness exceeding 6 mm, sawn or chipped along the general direction of the grain ... Such wood and timber includes sawn beams, planks, flitches, boards, laths etc...

In our opinion, the subject products are sawn wood of heading 4407, HTSUS.

The applicable subheading for the rough sawn boards and cants of coniferous wood will be 4407.10.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coniferous wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm. The rate of duty will be free.

Articles classifiable under 4407.10.00, 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 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.

Sincerely,

Robert B. Swierupski
Director,

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