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HQ 085187


September 6, 1989

CLA-2 CO:R:C:G 085187 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0060

Mr. Dennis Holman
Manager
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, Washington 98230

RE: Classification of red cedar boards

Dear Mr. Holman:

You requested a tariff classification on behalf of your client, Shakertown Corporation, for Western red cedar boards imported from Canada to be made into siding. You submitted two samples of the boards and two samples of the finished siding along with your request.

FACTS:

The products at issue are Western red cedar boards, described as 18 inch random width rough red cedar boards and 18 inch T.K. (tight knot) rough red cedar boards (sawn both sides). Both sample boards submitted are 11/16 inch wide. One sample is 18 inches long, while the other is 17.5 inches long.

These boards are being imported to manufacture "Shakertown Siding." "Shakertown Siding" panels are made of red cedar bonded with exterior type glue to a 5/16 inch exterior type plywood. Two samples of the finished "Shakertown Siding" were also submitted.

ISSUE:

How are the red cedar boards classified under the Harmonized Tariff Schedule of the United States Annotated

LAW AND ANALYSIS:

After importation, the instant boards are subjected to processing which slightly reduces their length and thickness (and, presumably, width) and are then cut in half, bonded to plywood, cut again, and further finished for use as siding.

The Explanatory Notes to Heading 4407 state:

...this heading covers all wood and timber, of any length but of a thick- ness exceeding 6 millimeters, sawn or chipped along the general direction of the grain, or cut by slicing or peeling.
Such wood and timber includes sawn beams, planks, boards, laths, etc.... [Emphases added.]

Since these boards meet the requirements of Heading 4407, and in the absence of another HTSUSA provision which more specifically describes them, they must be classified accordingly. The applicability of certain headings (and subheadings) of Chapter 44, HTSUSA, depends on the principal use in the U.S. at, or immediately prior to, the date of importation of goods of the class or kind to which the imported merchandise belongs. Should it subsequently appear to Customs that the principal use of the instant merchandise is consistent with a more specific Chapter 44 heading (or subheading), although the imported merchandise may be unfinished at the time of importation (see General Rule of Interpretation 2(a), HTSUSA), such merchandise may be reclassified accordingly.

HOLDING:

The instant red cedar boards are classified under the provision for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 millimeters: coniferous: not treated: Western red cedar: rough, in subheading 4407.10.0060, HTSUSA, which is a duty-free provision.

Sincerely,

John Durant, Director

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