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NY C82518

January 7, 1998

CLA-2-44:RR:NC:2:230 C82518


TARIFF NO.: 4409.10.9040

Mr. D. M. Gagnon
Weyerhaeuser Canada Ltd.
Mission Flats Road
P.O. Box 800
Kamloops, B.C., V2C 5M7

RE: The tariff classification of wood notched along the length and of wood bevelled along the length from Canada

Dear Mr. Gagnon:

In your letter dated December 8, 1997 you requested a tariff classification ruling.

The ruling was requested on two softwood lumber products. The products consist of 2 x 4 and 2 x 6 S-P-F boards in various lengths of 10 feet to 24 feet. Representative sample pieces about seven inches long were submitted. One of the boards is notched on the long edge and the other board is bevelled on the long edge. The notch and the bevel continue down the whole length of each board. The ends are square cut.

Descriptive literature was submitted showing how and where these boards are used. Two notched boards are designed to hold a piece of oriented strand board in the middle and this combination is used as the base perimeter of agricultural and industrial buildings similar to greenhouses. The bevelled board is designed to fit under the exterior eaves of these buildings.

The applicable tariff provision for the wood notched along the length and for the wood bevelled along the length 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, 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.


Robert B. Swierupski

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