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NY I83626

July 8, 2002

CLA-2-44:RR:NC:SP:230 I83626


TARIFF NO.: 4412.99.4600

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

RE: The tariff classification of “unfinished shake panels,” of laminated wood, from Canada.

Dear Ms. Barney:

In your letter dated June 12, 2002, you requested a tariff classification ruling on behalf of Shakertown 1992, Inc. (Winlock, WA).

A sample identified as an “unfinished shake panel” was submitted for our examination. It is a laminated wood panel consisting of a cedar core (made up of several adjacent pieces of lumber, about ½” thick and 8½” wide) with a continuous 6”-wide strip of plywood glued onto the surface of each side. The cedar core extends about 1¼” beyond both edges of each plywood strip. The plywood strips are composed of three plies of veneer said to be of softwood such as S-P-F. (For the purposes of this ruling, it is assumed that neither Parana pine nor European red pine will be used.) The grain of each layer of the product runs at an angle to that of the next layer. You state that in an alternate version of the product, there will be two parallel strips of plywood, rather than a single strip, on each side of the core.

Following importation, the product will be sawn in half across the thickness (i.e., through the center of the core) so as to split the panel into two boards, each one being half as thick as the imported item. The resulting boards will then serve as “shake panels,” which are used for exterior siding on residential buildings. (The sawn cedar surface of each board will be the “face” of the siding.)

The applicable subheading for the “unfinished shake panels” will be 4412.99.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for plywood, veneered panels and similar laminated wood: other plywood, not surface covered. 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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