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NY 867979


Oct 30, 1991

CLA-2-44:S:N:N1:230 867979

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9040; 4407.10.00

Mr. David C. Farber
18 Valencia Drive
Monsey, NY 10952

RE: The tariff classification of wood deck mats and wood pieces from Canada

Dear Mr. Farber:

In your letter dated October 10, 1991 you requested a tariff classification ruling.

The ruling was requested on wood deck mats and on individual pieces of wood. A sample of a deck mat was submitted. It will be returned to you as you requested. The deck mat measures approximately 2 feet long by 2 feet wide by 1 inch thick. It consists of 13 pieces of wood each measuring 2 feet long by 1-1/2 inches wide by 1 inch thick. Each piece of wood has two holes drilled through the width near either end. The pieces are connected by two sturdy plastic tubes that run through the holes. There is a 1/4 inch space between each piece of wood which allows rain to run through. The deck mats are marketed as balcony coverings.

The individual pieces of wood are the pieces comprising the deck mats. They may be imported either with holes drilled through them or without holes. The pieces are sawn solid wood of either a cedar or pine. The botanical name of the exact species of wood was not given.

The applicable subheading for the wood deck mats and the individual pieces of wood with holes drilled through them will be 4421.90.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the individual pieces of wood without holes drilled will be 4407.10.00, HTS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous. The statistical suffix cannot be given without the exact species of wood stated by its botanical name. This information is required at the time of entry. The rate of duty will be Free.

Goods classifiable under subheading 4407.10.00, HTS, which have originated in the territory of Canada, must have a Certification of Province of Origin. In addition, a single entry bond may be required to cover applicable additional duties. The bond will be in addition to any continuous bond covering the entry.

Goods classifiable under subheading 4421.90.9040, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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