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NY I85923

September 30, 2002

CLA-2-44:RR:NC:SP:230 I85923


TARIFF NO.: 4409.10.9020; 4409.10.9040

Mr. Mike Ness
Norman G. Jensen, Inc.
P.O. Box 479
Pembina, ND 58271

RE: The tariff classification of wooden boards with rounded edges, from Canada.

Dear Mr. Ness:

In your letters dated July 25 and September 6, 2002, you requested a tariff classification ruling on behalf of World Wide Wood Products Inc. (Calgary, Alberta, Canada).

The ruling was requested on certain wooden boards (western red cedar or pine) intended for use in the production of Adirondack chairs. A sample said to represent the product in its imported condition was submitted for our examination. It is a section of a solid wood board measuring approximately 1” thick by 5¼” wide. The corners of the two edges have been substantially and continuously rounded along their length. The ends are square-cut. The sample is only 7” long, but the actual imported boards will be in lengths of 2, 3 and 4 feet.

The applicable subheading for the above-described round-edged boards, when of western red cedar, will be 4409.10.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for wood continuously shaped (tongued, grooved, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: coniferous: otherwestern red cedar. The rate of duty will be free.

The applicable subheading for the round-edged boards, when of pine, will be 4409.10.9040, HTS, which provides for wood continuously shaped: coniferous: otherother. 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 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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