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NY I84460

August 16, 2002

CLA-2-44:RR:NC:2:230 I84460


TARIFF NO.: 4407.10.0020

Mr. Matt Loutzenhiser
North American Wood Products, Inc.
8255 SW Hunziker Rd., Suite 201
Portland, OR 97223

RE: The tariff classification of softwood lumber for use in the production of piano soundboards from Canada

Dear Mr. Loutzenhiser:

In your letter dated July 22, 2002 you requested a tariff classification ruling.

The ruling was requested on softwood lumber for use in the production of piano soundboards. Two samples were submitted.

The samples consist of sawn rectangular boards measuring approximately ½” thick by 16” long by 3-1/2” wide and ½” thick by 16” long by 5” wide. Both samples are rough sawn on one surface and planed on the other surface. The edges and ends are square cut. The wood has a uniform light color and no apparent defects. You state that the wood is from selected spruce trees having particular characteristics required for manufacturing piano soundboards. You also state that the value of this wood is greater than wood used for construction purposes.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.

Heading 4407, HTSUS, provides for “wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.” This heading covers such wood of any value and for all applications. The product being imported fits within the terms of this heading.

The applicable subheading for the spruce lumber as represented by the samples will be 4407.10.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn . . . whether or not planed . . . of a thickness exceeding 6 mm, . . . coniferous, . . . other (than finger-jointed), . . . not treated, . . . other spruce. The rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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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