The tariff classification of clapboard siding, profiled siding and landscaping tiles from Canada

NY A89856 December 18, 1996 CLA-2-44:RR:NC:2:230 A89856 CATEGORY: Classification TARIFF NO.: 4409.10.1040; 4409.10.1080; 4421.90.9840 Ms. Isabelle C. Fountaine A. N. Deringer, Inc. HC 76 Box 625 Jackman, ME 04945 RE: The tariff classification of clapboard siding, profiled siding and landscaping tiles from Canada Dear Ms. Fountaine: In your letter dated November 12, 1996, on behalf of Maibec Industries you requested a tariff classification ruling. The ruling was requested on a number of different products. Products other than the ones covered by this ruling will be covered in ruling numbers A89572, A89854 and A89855. The products to be classified in this letter are Maibec solid wood siding, clapboard siding and wood tiles. Samples of the three products were submitted. The solid wood siding consists of a piece of spruce, pine or fir continuously shaped or profiled along the edges and faces. The siding has been pressure treated and stained. Additional descriptive literature states that the siding is manufacured in four commercial patterns: rabbeted bevel, shiplap with V joint, channel, and cove siding. The possible thicknesses and widths are 1 x 6, 1 x 4, and 1 x 8 inches with lengths of 6 to 16 feet. The clapboard siding consists of a piece of spruce, pine or fir rounded along the edges and tapered along one-half of the width of the board. The boards were produced by being rough sawn, run through a planing mill and then resawn to a clapboard pattern. The 1/2 x 6 inch boards have been pressure treated, primed and stained. The wood tiles are pressure treated wooden panels used in exterior landscaping. They consist of ten 1-1/4 inch square blocks of wood spaced slightly apart and assembled with nails to two stringers on the bottom. They form a 16 x 16 or a 24 x 24 inch square tile suitable for placing on the ground. The applicable tariff provision for the clapboard siding will be 4409.10.1040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; wood siding; resawn bevel siding; other. The general rate of duty will be Free. The applicable tariff provision for the profiled solid wood siding will be 4409.10.1080, HTSUSA, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; wood siding; other; other. The general rate of duty will be Free. The applicable tariff provision for the wood landscaping tiles will be 4421.90.9840, HTSUSA, which provides for other articles of wood; other. The general rate of duty will be 4.4 percent ad valorem. Effective January 1, 1997 the general rate of duty will be 4 percent ad valorem. Articles classifiable under 4409.10.1040 and 4409.10.1080, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit number is required. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division