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NY D87456





August 22, 2001

CLA-2-44:RR:NC:2:230 D87456

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0069

Ms. Patricia A. Stephen
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of rougher-header cedar fascia board from Canada

Dear Ms. Stephen:

In your letter dated January 26, 1999, on behalf of your client ATCO Lumber Ltd., you requested a tariff classification ruling. We regret that our reply was delayed by an ongoing review of the classification of certain trade-sensitive wood products.

The ruling was requested on a product described as rougher-header cedar fascia board. The product will be imported in nominal sizes of 1” thick and 4”, 6”, 8” or 10” wide, with lengths ranging from 8’ to 20’ in two foot increments. It is a dressed board that has been run through a special rougher-header process that puts a combed/clawed rough texture on one of the faces. You state that the product will be used as fascia trim or similar trim primarily in the construction of houses.

A sample of the product was submitted. It is a rectangular piece of wood measuring approximately 7/8” thick by 5-3/8” wide by 17-1/2” long. One surface has a combed rough texture; the other side and the edges are smooth. The product is not primed or otherwise worked or finished.

You state in your letter that the product is similar to merchandise previously ruled on in rulings NY 880658 dated December 17, 1992 and NY 803538 dated November 3, 1994. Those rulings concerned primed rougher-header fascia board and classified the merchandise in heading 4418 of the Harmonized Tariff Schedule of the United States (HTSUS). Accordingly, you believe that the subject product should also be classified in heading 4418, HTSUS.

The two rulings cited by you were revoked by Headquarters’ rulings 961208 and 962715, both dated June 1, 1999. The revocations became effective 60 days after publication in the Customs Bulletin, which was on June 9, 1999 in Volume 33, No. 22/23.

The primed rougher-header boards in the two rulings were reclassified in heading 4407, HTSUS, as planed sawn wood. The rougher-header surface treatment is considered to be similar to a surface planing process. Both a rougher-header machine and a traditional planer remove an appropriate amount of wood in order to bring the lumber to its final size. The only distinction is that one process leaves a rough textured surface and the other process leaves a smooth surface.

The subject product to be imported is not further advanced than planed sawn wood with one surface processed with a rough texture. It meets the description of heading 4407, HTSUS.

The applicable subheading for the subject rougher-header cedar fascia board will be (assuming that the cedar is western red cedar) 4407.10.0069, 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; not treated; western red cedar; other. The rate of duty will be free.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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
Director,

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