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NY H86525

December 26, 2001

CLA-2-44:RR:NC:SP:230 H86525


TARIFF NO.: 4412.19.40

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

RE: The tariff classification of wooden “shake panels” from Canada.

Dear Ms. Barney:

In your letter dated December 4, 2001, you requested a tariff classification ruling on behalf of Shakertown 1992, Inc. (Winlock, WA).

A 14½-inch-long sample section of an 8-foot-long wooden “shake panel,” used for exterior siding on residential buildings, was submitted for our examination. The product is designed to replicate the appearance of individual cedar shakes while substantially reducing installation time. The sample is a 6-inch-wide strip of plywood (about 6 mm thick) with a glued-on facing consisting of three adjacent 6-mm-thick sheets of cedar, each having a face groove along one edge. The cedar face sheets are 8¼ inches long and in random widths, overlapping each edge of the plywood backing by about 1 inch. An accompanying brochure indicates that in some instances the cedar sheets may have one end shaped with a decorative pattern. The plywood backing consists of three plies of wood, which you have stated to be softwood such as S-P-F. The grain of each layer of the product runs at an angle to that of the next layer.

The applicable subheading for the “shake panels” will be 4412.19.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness, with both outer plies of coniferous wood: not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply. The general rate of duty will be 8%. 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 646-733-3035.


Robert B. Swierupski

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