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NY A85208




July 11, 1996

CLA-2-44:RR:NC:GI:230 A85208

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0012

Ms. Michelle Lord
Les Pianos Andre Bolduc Inc.
230, Cote Des Fermes, C.P. 1152
Saint-Joseph, Beauce (Que.) G0S 2V0
CANADA

RE: The tariff classification of spruce lumber, to be used as "rib stock" for piano construction, from Canada.

Dear Ms. Lord:

In your letters dated April 30 and June 19, 1996, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a short length of rough lumber having a rectangular cross section measuring about 1 1/2 x 1 1/4 inches. The wood is said to be white spruce.

The sample represents the "rib stock" which your firm exports to piano manufacturers and rebuilders in the United States. You explain that following importation into the U.S., the pieces of "rib stock" are carved, shaped, adjusted, and glued (onto the back of a soundboard) by the piano technician or manufacturer. A box of rib stock (for one piano) is said to represent 10.5 board feet, with the individual pieces ranging from about one to five feet in length.

The applicable subheading for the rib stock will be 4407.10.0012, Harmonized Tariff Schedule of the United States (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...not treated: other spruce: rough. The general rate of duty will be free.

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 (212) 466-5779.

Sincerely,

Roger J. Silvestri

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