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NY E84399




August 3, 1999

CLA-2-44:RR:NC:2:230 E84399

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840

Ms. Lily Mercier
Bois Kennebec Ltee
9775, 25 Av. (Parc Industriel)
Ville de Saint-Georges
Beauce (Quebec) G5Y 5C2
Canada

RE: The tariff classification of edge glued lumber drawer sides from Canada

Dear Ms. Mercier:

In your letter dated June 30, 1999 you requested a tariff classification ruling.

The ruling was requested on edge glued lumber drawer sides or backs. A representative sample of a wood board measuring approximately 3/8 inch thick by 6-3/4 inches wide by 15 inches long was submitted. The board has rounded edges and a groove running down the length near one edge. The board is composed of several pieces of lumber glued edge to edge. The ends are square and unfinished. The drawer side material will be further processed in the United States to make drawers for chests.

In the condition as imported, the drawer side is not processed enough to be considered an identifiable part of furniture. It is not classifiable in heading 9403 of the Harmonized Tariff Schedule.

The applicable subheading for the edge glued lumber drawer sides will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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