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NY 880658



December 17, 1992

CLA-2-44:S:N:N8:230 880658

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4090

Mr. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230

RE: The tariff classification of primed combed spruce facia board from Canada

Dear Mr. Machado:

In your letter dated November 18, 1992, on behalf of West Central Forest Products Ltd. of Langley, B.C., Canada, you requested a tariff classification ruling.

The ruling was requested on remanufactured softwood board to be used as facia material or as trim around gable ends on houses. A sample piece of a 1-3/8 inch thick solid wood board was submitted. The product is dimensional S4S spruce softwood that has been run through a rougher header machine with claws. The surface has been clawed to give it a rough combed look. The board has also been painted white.

The applicable subheading for the combed spruce facia board will be 4418.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other builders' joinery and carpentry of wood. The rate of duty will be 5.1 percent ad valorem.

Goods classifiable under subheading 4418.90.4090, HTS, which have originated in the territory of Canada, will be entitled to a 3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1993, the Canadian FTA rate will be 2.5 percent ad valorem.

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,


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