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NY I85449

September 12, 2002

CLA-2-44:RR:NC:2:230 I85449


TARIFF NO.: 4403.20.0055

Mr. Norman Gretchen
Uphill Wood Supply Inc.
2111 14th Ave.
Castlegar, BC V1N 3Z1

RE: The tariff classification of roughly squared cedar logs from Canada

Dear Mr. Gretchen:

In your letter dated August 8, 2002 you requested a tariff classification ruling.

The ruling was requested on a product referred to by you as “rough sawn cedar cants.” The product consists of roughly squared western red cedar logs to be imported into the United States for the manufacture of veneers. Pictures showing the manufacturing process and a representative shipment were submitted.

The pictures of the manufacturing process first show cut to length sections of whole logs with their bark. The logs are conveyed one at a time under a saw. They are sawn one side at a time until they are roughly squared on four sides. Most but not all of the bark is removed. The roughly squared logs are then stacked on top of each other on a flat bed truck.

The pictures of the representative shipment show essentially squared logs which reflect the condition of the original tree trunks. The squared logs are of different dimensions depending on the diameter of the original tree. They consist of whole logs except for the removed waste outer circumference. The logs ready for shipment are shown to have substantial bark and wane remaining on them.

The applicable subheading for the roughly squared cedar logs will be 4403.20.0055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, other, coniferous, logs and timber, western red cedar. The general rate of duty will be free.

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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