The tariff classification of a wood exterior wall covering from Canada

NY J86046 August 8, 2003 CLA-2-44:RR:NC:2:230 J86046 CATEGORY: Classification TARIFF NO.: 4418.90.4590 Mr. Douglas G. McKenny Norman G. Jensen, Inc. 395 Caswell Avenue Derby Line, VT 05830 RE: The tariff classification of a wood exterior wall covering from Canada Dear McKenny: In your letter dated July 7, 2003, on behalf of your customer, Lamco Forest Products Inc., you requested a tariff classification ruling. The ruling was requested on a wood exterior wall covering. A representative sample section of the product was submitted. The 8” long sample measures approximately 11-1/2” wide and 1-1/8” thick. It consists of an edge-glued, finger-jointed, tongued and grooved board made of jack pine lumber pieces. The lumber pieces are 1-1/8” thick and generally 3” wide. They are finger-jointed together at the ends and tongued and grooved and glued together along the edges to form an assembled board 11-1/2” wide. The length of the board will be 10’, 12’, 16’, 18’ or any other length. The edges of the assembled board are continuously shaped with a slanted and squared tongue and groove which allows the edge of one board to easily slip into the edge of the next board. In addition, the edges of the board are half rounded, and the face of the board has a gradual rounded groove running lengthwise down the middle. The assembled board is primarily designed to be installed as the exterior surface of a building and is similar to siding. The applicable subheading for the wood exterior wall covering will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other. The general rate of duty will be 3.2 percent ad valorem. 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, National Commodity Specialist Division