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NY A89458




December 10, 1996

CLA-2-44:RR:NC:2:230 A89458

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0012; 4407.10.0072; 4421.90.7040

Ms. Sandy Balling
PBB Group
Consulting Services Department
434 Delaware Ave.
P.O. Box 950
Buffalo, NY 14202

RE: The tariff classification of unworked sawn boards and pointed cedar posts to be used for fencing from Canada

Dear Ms. Balling:

In your letter dated November 13, 1996, on behalf of your client, Kheops Ltd. of Quebec, you requested a tariff classification ruling.

The ruling was requested on eastern white cedar fence boards and fence posts. Two samples of the boards and one sample of the post were submitted. The products will be sold to fence installers, fence distributors, lumber yards and fence retailers.

The boards are rough sawn pieces of solid wood, measuring approximately 3-1/2 inches wide by 48 inches long by 1/2 inch thick and by 3/4 inch thick. The edges and ends are square cut. The boards are not further worked in any other way. The imported boards may also be composed of eastern white spruce. They may vary in width from 3-1/2 inches to 3-3/4 inches and in length from 2-1/2 feet to 8 feet and in thickness from 5/8 inch to 7/8 inch.

The post is a rough sawn piece of solid wood approximately 3-1/2 inch square and 48 inches long. The edges have been eased down the length and one end has been taper cut to a point starting from 8 inches from the end. The pointed end facilitates placing the post in the ground.

The applicable tariff provision for the eastern white cedar boards not further worked than cut to size will be 4407.10.0072, 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 finger-jointed, of a thickness exceeding 6 mm; coniferous; other cedar, rough. The general rate of duty will be Free.

The applicable tariff provision for eastern white spruce boards not further worked than cut to size will be 4407.10.0012, HTSUSA, 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; other spruce, rough. The general rate of duty will be Free.

The applicable tariff provision for the eastern white cedar and eastern white spruce posts with pointed ends will be 4421.90.7040, HTSUSA, which provides for other articles of wood; pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections; other. The general rate of duty will be Free.

Articles classifiable under 4407.10.0012 and 4407.10.0072, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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