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NY R02321

August 26, 2005

CLA-2-44:RR:NC:2:230 R02321


TARIFF NO.: 4409.10.0500

Ms. Mary Ann Comstock
UPS Supply Chain Solutions Inc.
226 First Street
P.O. Box 164
Sweet Grass, MT 59484

RE: The tariff classification of end matched trim boards from Canada

Dear Ms. Comstock:

In your letter dated July 27, 2005, on behalf of your client, Wynndel Box and Lumber Co. Ltd., you requested a tariff classification ruling.

The ruling was requested on “Wynnlock” trim boards made of spruce or pine. Wynnlock is a distinctive trim product consisting of rough textured wood boards with tongued and grooved ends. Photographs of the product and descriptive literature were submitted.

The subject Wynnlock boards are 7/8” thick and have one gang sawn textured face. The edges of the boards are stated to be slightly radiused, that is, rounded for 1/8” and 1/16”. The photographs show boards with eased edges. One end of the board is grooved with a 0.25” deep x 0.375” wide groove; and the other end of the board is tongued to fit in the groove. The boards will be imported in nominal widths of 4”, 6”, 8”, 10” and 12” and in lengths of 10’ to 18’. The boards may be primed with an acrylic copolymer.

The Wynnlock boards are used as exterior trim, fascia and soffit around a building. A description of the installation of the boards was given. The first board installed will have one end squared to fit the beginning of the rafter or roofline. The other end of this first board will be tongued or grooved. A second board with tongued and grooved ends will be matched to fit the end of the first board. The matching ends lock together creating a smooth joint. Additional boards are similarly joined as needed. The last board may be squared at one end to fit the end of the roofline. However, the cut- off piece with one remaining tongued or grooved end may be used on another part of the building as the first board.

The applicable subheading for the Wynnlock trim boards with tongued and grooved ends as described above will be 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 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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