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NY R02841

December 16, 2005

CLA-2-44:RR:NC:2:230 R02841


TARIFF NO.: 4407.10.0015

Mr. James E. Kahl
JE Kahl Customs House Broker
413 Rood Road, Suite 1A
Calexico, CA 92231

RE: The tariff classification and country of origin of roof slats from Mexico

Dear Mr. Kahl:

In your letter dated November 14, 2005, on behalf of your client, Pallet Logistics, you requested a tariff classification and country of origin ruling.

The ruling was requested on a product described as roof slats. The roof slats are strips of wood used as a base in the installation of tile roofs. They consist of rectangular wood boards measuring ¾” thick x 1-11/16” wide x 47-3/4” long. The slats are cut from Canadian SPF (spruce/pine/fir) lumber.

SPF lumber in nominal sizes of 2 x 4 and 2 x 6 and in random lengths is shipped in bond from Canada to Mexico. You state that three processing steps are performed in Mexico to convert the dimensional lumber into the roof slats being imported. First, the lumber is cut by a “resaw machine” into strips with dimensions of ¾” x 3-1/2” and ¾” x 5-1/2”. Next, the strips are cut into lengths of 47-3/4” by a “chop saw machine.” Finally, the strips are cut into 1-11/16” wide slats by a “rip saw machine.” The finished strips are banded together in units of 24 pieces and imported into the United States.

The applicable subheading for the roof slats described above will be 4407.10.0015, Harmonized Tariff Schedule of the United States Annotated (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, mixtures of spruce, pine and fir (“S-P-F”). The general rate of duty will be free.

The country of origin for a “good of a NAFTA country” is determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L.103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The rules of origin are contained in Part 102, Customs Regulations.

Section 102.11, Customs Regulations, sets forth the rules for determining the country of origin of imported goods other than textile and apparel products covered by Section 102.21. Paragraph (a) (3) of Section 102.11 states that the country of origin of a good is the country in which each material incorporated in the good undergoes an applicable change in tariff classification set out in Section 102.20.

The roof slats, classifiable in heading 4407, HTSUSA, are processed in Mexico from Canadian dimensional lumber, also classifiable in heading 4407. The roof slats have not undergone the applicable change in tariff classification set out in paragraph (i) of Section 102.20, Customs Regulations. The country of origin for the subject roof slats is, therefore, Canada.

The roof slats 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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