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NY E85670

August 27, 1999

CLA-2-44:RR:NC:SP:230 E85670


TARIFF NO.: 4409.10.9040

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, MT 59484

RE: The tariff classification of grooved wooden “threshold carps” from Canada.

Dear Ms. Campbell:

In your letter dated August 4, 1999, you requested a tariff classification ruling on behalf of your client, Emporium Investments Ltd. (Pouce Coupe, B.C., Canada).

The items in question are identified as “SPF grooved threshold carps” used by the construction industry for custom doorways. Although a sample was not submitted, descriptions and diagrams included with your inquiry are sufficient for classification purposes. Model SPF-CT-1-4 is a solid 1” x 4” wooden board having four continuous grooves running lengthwise along one face. Model SPF-CT-1-6 is a solid 1” x 6” wooden board having six continuous grooves running lengthwise along one face. On both models, all grooves are 1/8” deep by ¼” wide, and are spaced about 5/8” apart from one another. The grooves are intended to facilitate drainage and help prevent slipping. Both models will be supplied in lengths of 8, 10, 12, 14 and 16 feet.

The applicable subheading for the SPF-CT-1-4 and SPF-CT-1-6 threshold carps will be 4409.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for wood continuously shaped (tongued, grooved, rebated,or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed: coniferous: other. The rate of duty will be free. Articles classifiable in subheading 4409.10.9040, HTS, 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 212-637-7009.


Robert B. Swierupski

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