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NY L80974

December 17, 2004

CLA-2-44:RR:NC:2:230 L80974


TARIFF NO.: 4409.10.9020

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

RE: The tariff classification of cedar hot tub corners from Canada

Dear Ms. Barney:

In your letter dated November 16, 2004, on behalf of your client, Still Creek Forest Products Ltd., you requested a tariff classification ruling.

The ruling was requested on western red cedar hot tub corners. A representative sample and pictures showing its application were submitted. The sample consists of a continuously shaped solid wood board measuring approximately 4-1/2” wide by 1-1/4” thick. One surface of the board is rounded with a convex shape. In addition, two equidistant V-grooves run lengthwise down the rounded surface. The edges of the board are beveled. The ends are cut flat and not further worked. The shaped wood board with the contoured surface is used as the corner piece of an exterior wall of a rectangular hot tub. As shown in the pictures, the exterior wall of the hot tub consists of similar boards with flat surfaces which comprise the sides and the subject contoured corner boards.

You suggested classification of the hot tub corners in subheading 4409.10.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for standard wood moldings. You believe that they meet the description of moldings found in the Explanatory Notes for heading 4409, which state as follows:

Moulded wood (also known as mouldings or beadings) i.e., strips of wood shaped to various contours (obtained mechanically or by hand), such as are used for the manufacture of picture frames, decoration of walls, furniture, doors and other carpentry or joinery.

However, although the subject boards are shaped on one face and along the edges, they are not primarily used for the decoration of the hot tub walls. They form the corner parts of the walls. Thus, they are not considered to be moldings.

The hot tub corners, in the condition as described above, are provided for as other continuously shaped wood of heading 4409.

The applicable subheading for the hot tub corners will be 4409.10.9020, HTSUSA, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed; coniferous, other, western red cedar. 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 U.S. Customs and Border Protection.

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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