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NY K84988

May 12, 2004
CLA-2-44:RR:NC:2:230 K84988


TARIFF NO.: 4409.10.0500

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

RE: The tariff classification of wood house logs and siding from Canada

Dear Ms. Barney:

In your letter dated April 6, 2004, on behalf of your client, Hart & Son Industries, you requested a tariff classification ruling.

The ruling was requested on house logs, siding and unassembled wall sections. Diagrams of the house logs and siding were submitted.

The house logs consist of solid spruce, pine, fir or cedar wood boards in dimensions of 7-3/4” x 7-3/4” and lengths of 6’ to 16’. The logs have four sides and are referred to as “D-Logs” on the diagram. One side (the face) is rounded; one side (the back) is sawn flat; and the other two sides (the top and bottom edges) are double tongued and grooved. The ends are continuously grooved.

The diagram shows a spline of an unspecified material that will fit into the grooves in order to join the ends together. However, the spline is not described or referred to in your letter. We assume it is not being imported with the house logs.

The siding consists of solid spruce, pine, fir or cedar wood boards in dimensions of 1” x 9” or 1-1/2” x 8-1/4” and lengths of 6’ to 16’. The siding is referred to as “D-Log Siding” on the diagrams. The boards have a rounded face, a flat sawn back and tongued and grooved edges. The ends are continuously shaped with either a ship lap joint or a tongue and groove joint.

The applicable subheading for the house logs and siding described above will be 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for coniferous 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.

Your inquiry does not provide enough information for us to give a classification ruling on the unassembled wall sections. Your request for a ruling should include a complete description of the wall sections exactly in the condition they will be imported in. Include photographs, diagrams or other descriptive literature. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter and any material that we have returned to you.

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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