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NY K85835

June 3, 2004
CLA-2-44:RR:NC:2:230 K85835


TARIFF NO.: 4407.10.0076

Mr. Rodney Ralston
UPS Supply Chain Solutions
One Trans-Border Drive
Champlain, NY 12919

RE: The tariff classification of cedar grilling boards from Canada

Dear Mr. Ralston:

In your letter dated April 28, 2004, on behalf of your client, MAF Enterprises Inc. of Montreal, Canada, you requested a tariff classification ruling.

The ruling was requested on a product referred to as “Grandpa Willie’s Cedar Grill.” A sample of the product was submitted which will be returned to you as you requested. The sealed package was opened during our examination.

The sample consists of a plastic wrapped package of three rectangular wood boards each measuring approximately 6” wide by 15” long by 3/8” thick. The wood is stated to be cedar of Quebec origin. The boards are rough sawn with square unworked edges and ends. Two of the boards are branded on one surface near one end with the mark “Grampa Willie’s -- Cedar Grill.” The two branded surfaces are placed on the top and on the bottom of the package. In addition, the package is almost fully covered (up to the brand mark) with a printed front and a printed back label which identify the product, show a picture of the product holding salmon steaks and give instructions on how to use the product. The product is stated to be for one time use only for grilling fish or other food.

The subject product, “Grandpa Willie’s Cedar Grill,” consists essentially of rough sawn cedar boards. The branding and the packaging of the boards do not change their nature as sawn wood. Similar grilling planks were considered in ruling HQ 966122 dated March 26, 2003.

The applicable subheading for “Grandpa Willie’s Cedar Grill” boards will be 4407.10.0076, 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 cedar, rough. The general 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 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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