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February 3, 1999

CLA-2-44:RR:NC:2:230 C87477


TARIFF NO.: 4421.90.9840

Mr. Greg J. Grasher
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of wood “swamp mats” from Canada

Dear Mr. Grasher:

In your letter dated April 14, 1998, on behalf of your client, West Fraser Mills Ltd., you requested a tariff classification ruling. We regret the delay in issuing a ruling. The delay resulted from a review of the classification of certain sensitive lumber products by the U.S. Customs Service.

The products in question are wood “swamp mats” which are used to build roads in environmentally sensitive areas. Each mat is constructed by assembling together five or six 12" by 12" by 16 feet long green hemlock/fir timbers. Each timber has been drilled with 1-5/8" holes at 4 foot, 8 foot and 12 foot intervals. In addition, each timber has a dado cut 1" deep and 2" wide at one foot from each end. During the assembly of the mats, the dado cut sides are aligned, and the timbers are bolted together using 1-1/2" metal connecting rods which are inserted through the drilled holes. The dados are used to thread cables through and lift each assembled mat into position. A drawing of an assembled mat was submitted.

The “swamp mats” are manufactured articles dedicated for a specific purpose. They are not lumber material.

The applicable tariff provision for the assembled wood “swamp mats” will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other; other. The general rate of duty will be 3.3 percent ad valorem.

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 212-637-7009.


Robert B. Swierupski

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