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NY E89199

November 10, 1999

CLA-2-44:RR:NC:SP:230 E89199


TARIFF NO.: 4407.10.0015; 4409.10.9040; 4421.90.9840

Mr. John Sveum
Tower Group International
P.O. Box 1738
Blaine, WA 98231-1738

RE: The tariff classification of pre-cut lumber for box-spring frames, from Canada.

Dear Mr. Sveum:

In your letter dated October 19, 1999, you requested a tariff classification ruling on behalf of your client, Sinclar Enterprises Ltd. (Prince George, BC, Canada).

The goods in question are solid pre-cut S-P-F wooden boards to be imported for assembly into foundations (frames) for box springs (mattress supports). Diagrams accompanying your inquiry indicate that the dimensions of the boards will vary depending on the model for which they are intended. However, all of them will exceed 6 mm in thickness. We find that for tariff classification purposes, the boards are of three basic kinds:

1. Those having a rectangular cross-section with square-cut edges and ends. (Some edges may be eased.) The names of these products are as follows: lower side rails, cross slats, upper center rails, lower center rails, end fillers, and center supports.

2. Those having an L-shaped profile (cross-section) and square-cut ends. These products are known as ā€œLā€ braces.

3. Those having a rectangular cross-section and radius-cut (fully rounded) ends. These products are known as side rails, end rails, upper end rails, lower end rails, and upper side rails.

The applicable subheading for the products of group 1 will be 4407.10.0015, Harmonized Tariff Schedule of the United States (HTS), 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: coniferousnot treated: mixtures of spruce, pine, and fir (ā€œS-P-Fā€). The rate of duty will be free.

The applicable subheading for the products of group 2 will be 4409.10.9040, HTS, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: coniferous: other. The rate of duty will be free.

The applicable subheading for the products of group 3 will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The general rate of duty will be 3.3%.

Articles classifiable in subheadings 4407.10.0015 and 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.

In the event that the subject goods, when imported into the United States, do not meet the description and the facts set forth in this ruling, the subject ruling letter will not be applicable to those goods. As such, in the event that the merchandise or the facts are modified in any way, you should resubmit for a ruling request to cover the new situation. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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