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NY J81715

April 10, 2003

CLA-2-44:RR:NC:2:230 J81715


TARIFF NO.: 4407.10.0020; 4409.10.9040; 4421.90.9740

Ms. Darlene DiBernardo
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of piano rib stock from Canada; Article 509

Dear Ms. DiBernardo:

In your letter dated March 4, 2003, on behalf of the producer, Les Pianos Andre Bolduc Inc., you requested a ruling on the status of piano rib stock from Canada under the NAFTA.

The piano rib stock consists of clear spruce boards measuring 1-1/4” wide by 1-1/4” thick. The boards are used in the production or repair of piano soundboards. The boards are shipped in boxes of 24 pieces, a quantity stated to be sufficient for two soundboards. The lengths of the pieces will vary from 24” to 52.”

Three forms of the piano rib stock will be imported. The first form of rib stock consists of square wood boards with square edges and ends. The second form of rib stock consists of square wood boards with one rounded surface (not eased) and with square ends. The third form of rib stock consists of square wood boards with one surface rounded and shaped toward the ends by a process called “feathering”. The “feathering” produces a gradual and curved tapering of one surface towards the ends of the board.

Each form of rib stock is applied the same way after importation. The rib stock is glued under tension underneath a piano soundboard. Varying lengths to fit the size and shape of the soundboard are used. After gluing, some of the rib stock are shaped and trimmed to the right dimensions.

Two photographs showing the application of the rib stock were submitted. The photographs show different lengths of the rib stock glued to the piano shaped soundboard. One photograph shows the square rib stock (form 1) on a soundboard. The other photograph shows the feathered rib stock (form 3) on a soundboard.

All three forms of the rib stock will be produced in Canada from spruce logs originating in the state of Maine in the United States.

The applicable tariff provision for the rib stock with square edges and ends (form 1) will be 4407.10.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm; coniferous; not treated; other spruce. The general rate of duty will be free.

The applicable tariff provision for the rib stock with one rounded surface and square ends (form 2) will be 4409.10.9040, HTSUSA, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed; coniferous; other. The general rate of duty will be free.

The applicable subheading for the “feathered” rib stock (form 3) will be 4421.90.9740, HTSUSA, which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

The rib stock, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The rib stock with square edges and ends (form 1) and the rib stock with one rounded surface and square ends (form 2) 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 181.100(a)(2). 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 181.93. 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 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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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