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NY N018163




November 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. Quincy Knowlton
Vanport International, Inc.
25590 SE Wally Road
Boring, OR 97009

RE: The tariff classification of wooden shims from China

Dear Mr. Knowlton:

In your letter dated October 1, 2007 you requested a tariff classification ruling.

Samples of the product to be classified, wooden shims, were submitted with this request. The samples consist of tapered strips of wood measuring approximately 1-1/8” wide, 15-3/4” long and tapering in thickness from ¼” at one end to .01” at the other end. The thickness for almost the entire length of the strip is under 6 mm. The width may vary from 1” to 1-1/2”. The species of wood is Cunninghamia lanceolata, referred to as “Chinese cedar.” The wood is sawn, dried and fumigated. The shims are typically used to fill in gaps or spaces, such as in the installation of windows and doors, and to level a surface.

The applicable subheading for the wooden shims, described above, will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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