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NY F88703

July 19, 2000

CLA-2-44:RR:NC:2:230 F88703


TARIFF NO.: 4421.90.9840

Mr. Henry T. Eaton
Henry Eaton & Company
4441 Captain’s Way
Fernandina Beach, FL 32034

RE: The tariff classification of laminated Doweloc™ rail car decking from Canada

Dear Mr. Eaton:

In your letter dated June 10, 2000 you requested a tariff classification ruling.

The ruling was requested on laminated hardwood rail car decking. A description of the product was furnished in literature submitted by you and in a telephone conversation with you.

The product consists of thirteen or more end-jointed pieces of maple each measuring 3/4” to 1” thick and 2-1/4” to 2-3/8” wide. The pieces are vertically assembled together along their width or faces, forming a panel 12” wide (13” wide including the tongued and grooved edges) and 2-1/4” to 2-3/8” thick. The length of the assembled panel is 30 feet at the time of manufacturing. The length is cut to customer specification before importation and varies from 8 to 20 feet. The product is used as rail car decking.

The manufacturing process is described in more detail as follows: End-jointed 30 foot long pieces of maple are worked to a pattern on their faces. The faces are assembled together and glued. At the same time, spiral aluminum dowels are inserted across the width of the assembled panel at 12 inch intervals. The panel is planed and the edges are tongued and grooved. The panel is then cut to the required length. The ends are usually not worked; however, in some cases, the ends are notched or cut out across the width after cutting to length.

The assembly of components with dowels and with glue reinforcement is referred to as the “Doweloc™ Plus” process, according to the leaflet submitted by you. The leaflet identifies the manufacturer as Renyco Inc. and your company as the contact in the United States for this product.

The applicable subheading for the laminated hardwood rail car decking will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. 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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