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NY D87666

August 23, 2001

CLA-2-44:RR:NC:2:230 D87666


TARIFF NO.: 4407.10.0015

Mr. David Giroux
Sunpine Forest Products Ltd.
Box 1
Sundre, Alberta
Canada T0M 1X0

RE: The tariff classification of combed fascia boards from Canada

Dear Mr. Giroux:

In your letter dated January 26, 1999 you requested a tariff classification ruling. We regret that our reply was delayed by an ongoing review of the classification of certain trade-sensitive wood products.

The ruling was requested on spruce/pine/fir fascia boards. The boards will be imported in nominal sizes of 2” x 4” and 2” x 6” by various lengths. The face of each board will be surfaced by combing with a rough striated textured pattern. The product will be used as a trim board around doors, windows, eaves, roof gables and other exterior applications.

A sample 6” long of each size was submitted. The first sample is a rectangular piece of wood measuring 1-7/16” thick by 3-7/16” wide. It has a rough combed surface on one side. The other side and both edges are smooth. The second sample is a rectangular piece of wood measuring 1-7/16” thick by 5-3/8” wide. It has a rough combed surface on one side and a partially rough combed surface along one edge. The other side and edge are smooth. The samples are not otherwise worked on the faces, edges or ends.

Based on verbal advice given to you by one of our U.S. Customs offices, you believe that the subject fascia boards should be classified in subheading 4418.90.4090, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other builders’ joinery and carpentry of wood.

The classification of combed fascia board, also referred to as rougher-header board or broken knife planer board, was reviewed by Customs. Rulings (NY 803538 dated November 3, 1994 and NY 880658 dated December 17, 1992) which classified the products in heading 4418, HTSUS, were revoked by Customs Headquarters rulings 961208 and 962715, both dated June 1, 1999. The revocation was published in the Customs Bulletin in Volume 33, No. 22/23 on June 9, 1999 and was effective for all similar products as of August 9, 1999. Combed fascia boards were reclassified as sawn wood, planed, in heading 4407, HTSUS.

The surface treatment of putting a rough combed texture on a face is considered to be similar to a planing process. In the planing process, an appropriate amount of wood is removed in order to bring lumber to its desired size. Similarly, the rougher-header process removes an amount of wood to bring the lumber down to its final size. The only difference is that the former process results in a smooth finish whereas the latter process results in a desired rough finish.

The subject product to be imported is not further advanced than planed sawn wood with one or more surfaces processed with a rough combed texture. It meets the description of heading 4407, HTSUS.

The applicable subheading for the combed spruce/pine/fir fascia boards described above will be 4407.10.0015, HTSUS, 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; coniferous; other; not treated; mixtures of spruce, pine and fir (“S-P-F”). The rate of duty will be free.

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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