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NY R01502

March 17, 2005

CLA-2-44:RR:NC:2:230 R01502


TARIFF NO.: 4421.90.9740

Ms. Patricia A. Stephen
A & A Contract Customs Brokers USA, Inc.
#1 14th St., Unit # 2
P.O. Box 4059
Blaine, WA 98230

RE: The tariff classification of lathe turned logs from Canada

Dear Ms. Stephen:

In your letter dated February 17, 2005, on behalf of Triton Logging Company, you requested a tariff classification ruling.

The ruling was requested on a product described as softwood “poles”. Photographs of the product were submitted. Based on the photographs, the product to be imported consists of lathe turned logs. The photographs show various views of uniformly round logs with saw marks across their circumference and with holes in the center of the ends. The lathe machine is shown next to the logs in one of the photographs. The average log size is given as 16” in diameter and 10’ to 20’ in length. The species of wood is stated to be fir. The logs will be used for building homes. However, in the condition as shown, the logs have not been processed in any way to dedicate them for use as builders’ joinery or carpentry.

The applicable subheading for the lathe turned logs will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

These products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:

U.S. Department of Agriculture
4700 River Road, Unit 136
Riverdale, MD 20737

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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