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NY L81641




January 28, 2005

CLA-2-44:RR:NC:2:230 L81641

CATEGORY: CLASSIFICATION

TARIFF NO.: 4407.10.0043

Mr. Andrew J. Poynter
A & M Wood Specialty Inc.
358 Eagle Street N.
P.O. Box 32040
Cambridge, ON N3H 5M2
Canada

RE: The tariff classification of resawn white pine from Canada

Dear Mr. Poynter:

In your letter dated December 20, 2004 you requested a tariff classification ruling on a product manufactured by your specialty lumber company

The product is a resawn clear white pine. Samples of various stages in the processing of the pine and of the final product were submitted.

You state that you custom process the subject wood from 1-1/4” thick rough sawn kiln dried clear white pine material (Exhibit A). Sample marked “A” consists of a rectangular board of solid wood with four rough sawn sides measuring approximately 11-1/8” wide x 1-5/16” thick. The board is processed through several steps to make the two faces flat and smooth. Each step planes and reduces the thickness of the board. Sample marked “B” is smooth on one face and is approximately 1-1/4” thick. Sample marked “C” is smooth on two faces and is approximately 1-1/8” thick. As a final step, the board is resawn to its finished thickness of 1” (Exhibit D) by removing a 1/8” thick piece (Exhibit E) from one face. Sample marked ”E” is a 1/8” thick x 11-1/8” wide sheet of veneer, which you state is disposed of in Canada. Sample marked “D” is the finished product as it is shipped. It is a rectangular board of solid wood measuring approximately 11-1/8” wide x 1” thick. One surface is flat and smooth and the other resawn surface is flat with a “clean sawn” texture. The board is not beveled or otherwise worked along any of its edges, ends or faces.

You believe that because the subject wood product (Sample “D”) has been processed after planing, it meets the description of products of heading 4409 of the Harmonized Tariff Schedule. You further state that the subject wood product is used as interior siding and suggest classification in subheading 4409.10.1080 or 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

Heading 4409 provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) for heading 4409 state that this heading covers timber, which after sawing or squaring, has been continuously shaped along any of its edges, ends or faces to facilitate subsequent assembly or to obtain moldings or beadings (strips of wood shaped to various contours).

The subject wood product has been sawn, planed and resawn. It has not been continuously shaped along any of its edges, ends or faces to facilitate subsequent assembly or continuously shaped to one of the various contours of moldings or beadings. Therefore, it does not meet the description of products of heading 4409. Consequently, none of the subheadings under 4409 are applicable.

The fact that the subject wood product has been resawn after having been planed does not change its condition as sawn and planed wood. The subject resawn white pine board meets the description of products of heading 4407. The EN for heading 4407 state that this heading covers all wood and timber of any length but of a thickness exceeding 6 mm, sawn or chipped along the general direction of the grain or cut by slicing or peeling. Such wood includes sawn beams, planks, flitches, boards, laths, etc. and these may be planed, sanded or end-jointed. The heading does not limit the products therein to a particular use; e.g., heading 4407 is not limited to construction grade lumber.

The applicable subheading for the resawn white pine (assumed to be eastern white pine) will be 4407.10.0043, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm; coniferous, other, not treated, eastern white pine, other. The general rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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