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NY G83061

November 9, 2000

CLA-2-44:RR:NC:2:230 G83061


TARIFF NO.: 4418.90.4090

Mr. Michael D. Jones
Jones & Jones, L.L.C.
Pacific Highway Crossing
#1-14th Street, Suite 3
P.O. Box 1889
Blaine, WA 98231-1889

RE: The tariff classification of lathe-turned coped building logs from Canada

Dear Mr. Jones:

In your letter dated September 28, 2000, on behalf of your client, Hilmoe Forest Products Ltd. of Rock Creek, B.C., Canada, you requested a tariff classification ruling.

Your client intends to export a product described as “W.R. Cedar Lathe-Turned Swedish Coped Building Logs.” A description and photographs of the manufacturing process were submitted.

The product is manufactured directly from tapered raw logs. The raw logs are cut to length and loaded onto the infeed deck of a lathe machine. The logs are positioned one at a time onto a set of rotating spears. The lathe carriage moves over the log from one end to the other end and turns the log down to a predetermined uniform diameter. The diameter of the logs in the photographs is 9”. At the same time that the lathe moves over the log, the log in the spears rotates against the planer heads which give the log a smooth finish. The portion removed by the lathe is sawdust and waste.

After the uniform diameter lathe-turned log is produced, a second operation is performed. A saw mounted on the lathe carriage drops down, and the carriage moves back over the log in the reverse direction. The saw cuts a Swedish cope down the length of the turned log. The Swedish cope is a crescent shaped cut about 1” deep on the top of the log. The shape of the cut is designed to fit the round surface of another lathe-turned log.

The lathe-turned Swedish coped logs are components ready to be assembled into log home walls. The logs are placed horizontally on top of each other and are joined together at the Swedish cope cut.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes.

You stated in your letter that the lathe-turned Swedish coped logs of a uniform diameter were not provided for under any other heading in the Harmonized Tariff Schedule except 4421. You expressed the opinion that the subject logs should be classified in subheading 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood.

We agree that various headings covering unmanufactured wood and semimanufactured wood are not applicable for the subject product. We have reviewed headings 4403, 4407 and 4409 and find that the terms of these headings do not provide for the subject uniform diameter lathe-turned logs.

The lathe-turned Swedish coped building logs are manufactured articles to be used in the condition as imported. They are components ready to be assembled into a log home wall. The logs have a Swedish cope cut or joint which makes them recognizable as unassembled pieces used in the construction of a building. Consequently, they are provided for as builders’ joinery and carpentry of wood in heading 4418.

The applicable subheading for the lathe-turned Swedish coped logs will be 4418.90.4090, HTSUSA, which provides for builders’ joinery and carpentry of wood; other, other. The general rate of duty will be 3.2 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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