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NY B88309




August 20, 1997

CLA-2-44:RR:NC:SP:230 B88309

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0043

Mr. Tom Woestendiek
Trans American CHB, Inc.
2775 Broadway
Buffalo, NY 14227-1043

RE: The tariff classification of lumber used for posts, pilings and other purposes, from Canada.

Dear Mr. Woestendiek:

In your letters dated May 6 and July 25, 1997, on behalf of your client, Peter Angus Forest Products Ltd. (Etobicoke, Ontario, Canada), you requested a tariff classification ruling.

The items in question are untreated pieces of red pine lumber having either a 4" x 4" or 6" x 6" square cross section, in lengths ranging from 8 to 16 feet. They have planed surfaces and eased edges but otherwise are assumed to be unworked and to have square-cut ends.

These goods were initially identified as "fence posts and pilings," but a response to a query by this office suggests that they will be used for a variety of purposes. Your client gives examples of applications including "rural-community farm/barn uses, landscaping, and supports for bridges, docks or other structures."

The applicable subheading for the above-described lumber will be 4407.10.0043, 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: Eastern white pine (Pinus Strobus) and red pine (Pinus resinosa): other than rough. The rate of duty will be free.

Articles classifiable under subheading 4407.10.0043, HTS, which are the products of Canada are subject to entry require-ments 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 number is required.

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,

Gwenn Klein Kirschner

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