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NY L80703

December 8, 2004

CLA-2-44:RR:NC:2:230 L80703


TARIFF NO.: 4407.10.0019; 4408.10.0170

Mr. Gordon Carson
Mountain Voice Soundwoods
P.O. Box 441
Valemount, B.C. V0E 2Z0

RE: The tariff classification of sawn spruce for musical instruments from Canada

Dear Mr. Carson:

In your letter dated October 30, 2004 you requested a tariff classification ruling.

The ruling was requested on sawn spruce for musical instruments. Spruce wood is sawn into vertical grain blanks appropriately sized for each type of instrument. The wood is sawn into bookmatched pairs, numbered and end dipped in wax.

Guitar blanks consist of 9” x 22” x 3/16” thick flat boards. Lute blanks are 7” x 28” x 3/16” thick flat boards. A diagram submitted for the guitar blank illustrates a plain board having a rectangular cross section.

Violin, viola, cello, bass fiddle and mandolin blanks consist of trapezoidal boards that taper across the width. Violin blanks are 5” x 16” with a thickness tapering from 1” to ¼” thick; viola blanks are 6” x 19” with a thickness tapering from 1-1/4” to 3/8”; cello blanks are 10” x 33” with a thickness tapering from1-3/4” to ½”; bass fiddle blanks are 14” x 50” with a thickness tapering from 2-1/2” to 1”; and mandolin blanks are 6” x 15” with a thickness tapering from 1” to ¼”. Representative samples of a sawn violin top set were submitted. The samples consist of two boards having a trapezoidal cross section.

In the condition as imported, the rectangular and the trapezoidal blanks are classifiable according to their thickness. All the trapezoidal boards have a thickness over 6 mm.

The applicable subheading for the guitar blanks and lute blanks, consisting of a thickness of 3/16”, as described above will be 4408.10.0170, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sheets for veneering and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; coniferous, not reinforced or backed, other. The general rate of duty will be free.

The applicable subheading for the violin, viola, cello, bass fiddle and mandolin blanks described above will be 4407.10.0019, 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, other, not treated, other spruce, rough. The general rate of duty will be free.

The sawn wood blanks of a thickness exceeding 6 mm 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 U.S. Customs and Border Protection.

Your inquiry stated that on rare occasions hand-split billets in the appropriate sizes may also be imported. In order to give a classification for the billets, we need to know all of the processing steps in the production of this merchandise, prior to importation. When this information is available, you may wish to consider resubmission of your ruling request for the billets.

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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