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March 17, 1999

CLA-2-44:RR:NC:2:230 D88373


TARIFF NO.: 4409.10.9040

Mr. Stephen W. Marlow
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of rabbeted backer rails from Canada

Dear Mr. Marlow:

In your letter dated February 25, 1999, on behalf of your client, Fenclo Limited, you requested a tariff classification ruling.

The ruling was requested on “grooved backer rails” for fences. A sample section of a rail was submitted. The sample is a piece of wood measuring approximately 1-1/2 inches thick by 2-7/16 inches wide. A 1/4 inch by 1/4 inch rabbet is cut out along one edge down the length. The rails will be imported in lengths of 8 feet. The imported thicknesses and widths may vary slightly and may include sizes of 1-9/16 by 2-9/16, 1-1/2 by 2-1/2 and 1-1/4 by 2-1/2. The species of wood is SPF (spruce/pine/fir). The rails will be used as horizontal components of an assembled fence section.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI’s) taken in order. GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes.

In the condition as imported, the rabbeted rail is wood continuously shaped along one of its edges. Rabbeted wood is classifiable according to the terms of heading 4409, HTSUS.

The applicable tariff provision for the rabbeted rail 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. The general rate of duty will be Free.

Articles classifiable under subheading 4409.10.9040, HTSUSA, which are the 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 212-637-7009.


Robert B. Swierupski

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