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NY J86512

July 17, 2003

CLA-2-44:RR:NC:2:230 J86512


TARIFF NO.: 4409.10.0500; 4407.10.0015

Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of tongued, grooved, rounded, end matched logs and sawn wood splines from Canada

Dear Ms. Barney:

In your letter dated June 16, 2003, on behalf of your client, Trout Creek Timber Products Ltd., you requested a tariff classification ruling.

The ruling was requested on tongued, grooved and end matched house logs and splines. Representative samples of a log and a spline were submitted.

The house logs are solid boards of spruce/pine/fir or cedar wood in nominal sizes of 6” x 6”, 6” x 8” and 8” x 8” and in lengths ranging from 6 to 16 feet. The representative sample log has a square back and a rounded face. The sides or edges are double tongued and grooved (with square grooves) continuously down the length. Both ends are grooved continuously across the center with a square groove approximately ¾” wide x ¾” deep.

The spline is a short rectangular piece of sawn wood approximately ¾” thick x 1-1/2” wide x 7” long. The species of wood will be a coniferous species and will vary. The splines fit in the grooves on the ends of the house logs described above to help align, stabilize and seal the ends.

The applicable subheading for the tongued, grooved and end matched house logs will be 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the splines will be any of the subheadings from 4407.10.0015 through 4407.10.0093, HTSUSA, depending on the particular coniferous species. The subheadings provide for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, coniferous, other (than finger-jointed), not treated. The rate of duty will be free.

The splines 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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