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NY I83625

July 17, 2002

CLA-2-44:RR:NC:2:230 I83625


TARIFF NO.: 4409.10.0500

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

RE: The tariff classification of end matched spa panels from Canada

Dear Ms. Barney:

In your letter dated June 12, 2002, on behalf of your client, Cedarland Forest Products, you requested a tariff classification ruling.

The ruling was requested on tongued and grooved and end matched spa panels. The panels consist of kiln dried #1 grade clear western red cedar. They will be imported in sizes of ½” by 3” by 2’ to 6’ long. The panels will be used to surround the exterior of hot tub spas.

A sample of the product was submitted. It consists of a board of solid wood measuring approximately 3-1/2” wide by 23-1/2” long by 7/16” thick. The edges are tongued and grooved and slightly beveled along the face. The tongued edge has a wider cut along the face than along the back. The wider cut leaves a groove running along the face when two boards are assembled together. The ends of the boards are shiplapped.

The applicable subheading for the end matched spa panels described above will be 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for coniferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces. 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 646-733-3035.


Robert B. Swierupski

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