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NY J84179

June 30, 2003

CLA-2-44:RR:NC:2:230 J84179


TARIFF NO.: 4421.90.9740

Mr. William Robertson
Cypress Furniture Inc.
1151 W 8th Avenue, 2nd floor
Vancouver, B.C. V6H 1C5

RE: The tariff classification of cedar grilling planks with concave corner cuts from Canada

Dear Mr. Robertson:

In your letter dated May 24, 2003 you requested a tariff classification ruling on modified cedar grilling planks.

Rulings NY I88203 dated November 26, 2002 and HQ 966122 dated March 26, 2003 were previously issued to you on your cedar grilling planks. You presently propose to modify the planks by adding decorative concave corner cuts. A sample of a package of the modified grilling planks was submitted.

The sample consists of a plastic wrapped package of four boards of western red cedar. Each board measures 3/8” thick by 7” wide by 15” long. Each board has a rough combed finish on both surfaces. All four corners of the board have significant concave cuts. Two decorative fish stamps are pressed onto one surface near two diagonal corners. The four boards are packed together for retail sale along with a printed paper sleeve labeling the product as “Cedar Grilling Planks - For Your Outdoor Barbecue”. The label contains a description of the product, instructions on the use of the planks, a recipe for cooking cedar planked salmon and additional consumer product information.

Classification of goods in the Harmonized Tariff Schedule of the United States 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 provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. The modified cedar grilling planks described above with the concave corner cuts no longer meet the description of products classifiable in heading 4407, HTSUS. The concave corner cuts give the planks the character of finished articles.

You suggested classification under either heading 4419 or 4421, HTSUS. Heading 4419 provides for tableware and kitchenware, of wood. HQ ruling 966122 discussed the scope of the products included within heading 4419 and determined that the cedar grilling planks were not similar to the products included therein. The modified cedar grilling planks with decorative corner cuts will be utilized in the same manner as the rectangular planks discussed in the ruling. They will similarly char and decompose in the grilling process. Consequently, the modified cedar grilling planks do not have the nature of wood tableware or kitchenware of wood within the meaning of heading 4419, HTSUS.

The modified grilling planks fall within the description of products of heading 4421, HTSUS. Heading 4421 provides for other articles of wood. It includes advanced articles of wood that cannot be classified elsewhere in the chapter.

The applicable subheading for the cedar grilling planks with concave corner cuts will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

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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