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NY G86396

February 14, 2001

CLA-2-44:RR:NC:2:230 G86396


TARIFF NO.: 4409.10.9040

Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of sawn wood with notched and chamfered edges (“woodscape” risers and caps) from Canada

Dear Ms. Barney:

In your letter dated December 1, 2000 you requested a tariff classification ruling. Additional information regarding this request was submitted on January 18, 2001. The request was made on behalf of your client, Bell Pole Company of Alberta, Canada.

The products to be classified are referred to as “woodscape.” “Woodscape” is used to make planter boxes, walkway borders and low load bearing retaining walls. It consists of 4” x 6” sawn wood in lengths of 8’ to 16’. The species of wood may be lodgepole pine, ponderosa pine and/or hemlock. The products are notched along one or two edges and chamfered along another edge. The notches and chamfers run continuously along the length. Two short sample pieces and descriptive literature of the product were submitted.

The “woodscape” product notched along two edges functions as a riser. The “woodscape” product notched along one edge functions as a cap. Both the riser and the cap are notched (cut out) along the bottom left corner edge forming a rectangular space or opening of approximately 1-3/4” wide by ¾” high. The top left corner edge above this notch in both the riser and the cap is chamfered or cut off at an angle. The riser has an additional notch along the top right corner edge.

Risers are placed one on top of the other by fitting the notched bottom corner edge with the notched top corner edge of another riser. The chamfered corner edges form a smooth transition between the risers. The cap is used as the finishing last piece on top of a wall, planter or walkway.

The “woodscape” products are stated to be combed with a rough texture for appearance. Both samples have a rough texture on all surfaces. Only one or two surfaces will be exposed when they are assembled together.

The literature states that the “woodscape” risers and caps will be pressure treated with a wood preservative. However, the samples do not appear to be pressure treated and you do not state that the imported product will be pressure treated.

You suggested classification under heading 4421 of the Harmonized Tariff Schedule as other articles of wood. However, the product as imported is specifically provided for in heading 4409. The product consists of wood continuously shaped (notched and chamfered) along the edges. The rough finish is a form of planing.

The applicable subheading for the “woodscape” risers and caps will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) 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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