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NY J86846




August 21, 2003

CLA-2-44:RR:NC:2:230 J86846

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. William A. Robertson
Cypress Furniture Inc.
1151 W Broadway, 2nd floor
Vancouver, B.C. V6H 1C5
Canada

RE: The tariff classification of cedar grilling planks with rounded corners from Canada

Dear Mr. Robertson:

In your letter, which was received in our office on July 23, 2003, you requested a tariff classification ruling.

The ruling was requested on cedar grilling planks with rounded corners. A classification ruling, NY J84179 dated June 30, 2003, was previously issued concerning cedar grilling planks with concave corner cuts. The subject planks are similar to the planks in that ruling, except for a revised design of the corners. A sample of a package of the subject grilling planks was submitted.

The sample package consists of four boards of untreated western red cedar. Each board measures approximately 3/8” thick by 7” wide by 15” long. Each board has a rough combed finish on both surfaces and two decorative fish stamps near two diagonally opposite corners. The four corners of each board have been fully rounded. The boards are packed together in a plastic wrapped package along with a printed label. The label describes the product as “Cedar Grilling Planks - For Your Outdoor Barbecue” and gives a recipe and instructions on how to use the product.

The subject cedar grilling planks with rounded corners, as described above, have the character of finished articles like the cedar grilling planks with concave corner cuts. Similarly, they are classifiable in heading 4421 of the Harmonized Tariff Schedule.

The applicable subheading for the cedar grilling planks with rounded corners will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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