Tariff classification of hardwood shakes from Australia

NY 880224 December 9, 1992 CLA-2-44:S:N:N8:230 880224 CATEGORY: Classification TARIFF NO.: 4418.50.0050 Mr. Derek Beckner The Box Office 5492 Koloa Road Koloa, HI 96756-9498 RE: Tariff classification of hardwood shakes from Australia Dear Mr. Beckner: In your letter which was received on November 16, 1992, you requested a tariff classification ruling. The ruling was requested on hardwood shakes suitable for both roofing and walls. According to a manufacturer's brochure submitted by you, the shakes are hand split or taper sawn from forest oak (Casuarina torulosa) or other Australian hardwoods. The shakes will be imported in sizes of two feet long and 4, 5 or 6 inches wide. The applicable subheading for the hardwood shakes will be 4418.50.0050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for shingles and shakes, other (than shingles). The rate of duty will be Free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport