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HQ 084156


July 27, 1989

CLA-2 CO:R:C:G 084156 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.50.0080

Ms. Valerie Runyan
Shingles Australia Pty. Ltd.
P.O. Box 750
Murwillumbah 2484
Australia

RE: Tariff classification of hardwood shakes and shingles

Dear Ms. Runyan:

You requested a tariff classification for hand split and sawn shingles and shakes made from Australian hardwood species. You submitted a brochure and descriptive literature with your request.

FACTS:

The merchandise at issue is hand split and sawn shingles and shakes made from Australian hardwood species. The brochure submitted states that the wood species used are either Casuarina Torulosa or mixed Australian hardwoods. The hand split and sawn shingles are supplied in bundles, each being equivalent to one half meter of roofing cover. They are used to cover roofs and side walls of houses and other structures.

ISSUE:

What is the tariff classification under the Harmonized Tariff Schedule of the Unites States Annotated (HTSUSA) of these shingles and shakes?

LAW AND ANALYSIS:

There is an eo nomine provision for wood shingles and shakes of wood other than red cedar in subheading 4418.50.0080, HTSUSA, which is a duty-free provision. The instant shingles and shakes are classified in subheading 4418.50.0080, HTSUSA.

HOLDING:

The instant merchandise is classified in subheading 4418.50.0080, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division

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