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NY C89571

July 15, 1998

CLA-2-44:RR:NC:2:230 C89571


TARIFF NO.: 4407.10.0046

Mr. Jeffrey R. Willson

Willson International Ltd.

6725 Airport Road, Suite 101

Mississauga, Ontario L4V 1V2

RE: The tariff classification of dunnage lumber from Canada

Dear Mr. Willson:

In your letter dated June 24, 1998, on behalf of your client, Marks Lumber Limited, you requested a tariff classification ruling.

The ruling was requested on Southern yellow pine lumber to be used as dunnage. Dunnage is loose wood used to hold, protect and separate merchandise during shipment. The lumber will be in sizes of 2 x 4 x 9' and will be of a low grade quality. It consists of the leftover lumber boards after the highest grade boards are shipped as lumber and the second quality boards are used for further processing.

The low grade lumber to be used as dunnage is nevertheless still lumber. It is not a waste product. It is a manufactured 2 x 4 x 9'.

The applicable tariff provision for the dunnage lumber will be 4407.10.0046, 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;; other; not treated; Southern yellow pine. The general rate of duty will be Free.

Articles classifiable under subheading 4407.10.0046, 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.


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