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NY K87428

July 15, 2004
CLA-2-44:RR:NC:2:230 K87428


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 end-matched log cabin siding from Canada

Dear Ms. Barney:

In your letter dated June 30, 2004, on behalf of your client, Olympic Industries Inc., you requested a tariff classification ruling.

The ruling was requested on end-matched log cabin wood siding. The siding will be imported in nominal sizes of 2 x 6 and 2 x 8 and in lengths of 6’ to 20’. The species of wood will be spruce-pine-fir mixtures.

Representative samples were submitted. The samples consist of solid wood boards continuously shaped with one rounded face. The back of each board has a shallow wide groove running continuously down the length. The edges are continuously shaped with a square lip on one side and a matching square rabbet on the other side. The ends are similarly shaped with a longer rectangular lip on one end and a matching rectangular rabbet on the other end.

The applicable subheading for the end-matched log cabin siding will be 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for nonconiferous 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 general rate of duty will be 3.2 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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