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NY L86178

August 1, 2005

CLA-2-44:RR:NC:SP:230 L86178


TARIFF NO.: 4409.10.0500; 4418.90.4590

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

RE: The tariff classification of wood siding from Canada.

Dear Ms. Barney:

In your letter dated June 29, 2005, you requested a tariff classification ruling on behalf of Selkirk Specialty Wood, Ltd. (Revelstoke, BC, Canada). Samples representing two kinds of western red cedar siding (kiln dried, select quality clear grade) were submitted for our examination.

One sample, identified as “tongued/grooved/end-matched siding,” is a 5¼”-wide, 5/8”-thick rectangular board that has been continuously tongued and grooved along its edges and its ends. In addition, the edges are slightly beveled along the face. You state that this siding will be imported in lengths ranging from 3 to 16 feet.

The applicable subheading for the above described “tongued/grooved/end-matched” siding will be 4409.10.0500, Harmonized Tariff Schedule of the United States (HTS), 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 general rate of duty will be 3.2%.

The other sample, identified as “end matched bevel siding,” is a 7”-wide wood board, tapered (across the width) from a thickness of 5/8” along one edge to 1/8” along the other. In addition, each end has been angle cut across the thickness. You refer to these end angle cuts as “scarf joints,” where the pieces of siding will butt against each other when installed. You state that this siding will be imported in lengths ranging from 3 to 20 feet.

You suggest that this “end matched bevel siding” may be classifiable in subheading 4409.10.0500, HTS, the same tariff provision described above. However, angle cutting of the ends is not considered continuous end shaping as described under heading 4409, HTS. CBP has had various occasions to rule on angle-cut wood products that further clarify their classification. In this regard, you may want to review the following rulings: NY J83186, dated May 1, 2003, and NY I85365, dated August 30, 2002.

The applicable subheading for the “end matched bevel siding” will be 4418.90.4590, HTS, which provides for other (than certain enumerated) builders’ joinery and carpentry of wood. The general rate of duty will be 3.2%.

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 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 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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