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NY G84406

December 7, 2000

CLA-2-44:RR:NC:2:230 G84406


TARIFF NO.: 4409.10.9040

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

RE: The tariff classification of a continuously shaped piece of wood called a “Woodpegger Body” from Canada

Dear Ms. Campbell:

In your letter dated November 9, 2000, on behalf of the importer, Creative Cedar Products Inc. of Alberta, Canada, you requested a tariff classification ruling.

You stated that Creative Cedar Products purchases spruce, pine, fir (SPF) lumber from various mills in Canada and further processes the lumber into a product called a “Woodpegger Body.” The lumber is cut to a length of 45” and is continuously shaped down the length to a required profile. The product is shipped in this condition on pallets to the United States.

The U.S. purchaser drills holes at intervals into the face of the “Woodpegger Body” and packages each drilled wood product with wood dowels and screws for sale to the consumer. After purchase, the consumer inserts the dowels into the drilled holes and mounts the product on a wall with the screws. The product is used to hang up and store various articles such as tools, ladders, bicycles, lawn chairs, etc.

A sample of the product in the condition that it will be imported in was submitted. It consists of a solid wood board measuring approximately 45” long by 3” wide by 1-1/4” thick. It has rounded edges. The back surface is shaped creating a 1-1/4” wide x 3/8” deep plow cut which runs slightly off center continuously down the length. The face of the board is flat and smooth. The ends of the board are square cut and unworked. In the condition as imported, the product is a continuously shaped piece of wood.

The applicable subheading for the “Woodpegger Body” will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; other, other. The rate of duty will be Free.

Articles classifiable under subheading 4409.10.9040, HTSUSA, 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.

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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