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L87415 L8 Ruling Active

The tariff classification of radius edged decking from Russia

Issued September 20, 2005 by U.S. Customs and Border Protection.

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L8 L87415 (September 20, 2005)

Tariff classification

HTS codes: 4409.10.9040

Headings: 4409

Product description

The sample is a solid wood board measuring approximately 5-1/2” wide x 1-3/16” thick. The edges of the board are rounded. The ends are square and unworked. The decking will be imported in lengths of 8’, 10’, 12’, 14’ and 16’.

CBP rationale

The applicable subheading for the radius edged softwood decking will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which 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; coniferous, other.

Full text

NY L87415 September 20, 2005 CLA-2-44:RR:NC:2:230 L87415 CATEGORY: Classification TARIFF NO.: 4409.10.9040 Mr. Christopher A. LaVenture Bay Brokerage, Inc. 1129 12th Ave. Port Huron, MI 48060 RE: The tariff classification of radius edged decking from Russia Dear Mr. LaVenture: In your letter dated August 16, 2005, on behalf of Angara International Forest Products Inc., you requested a tariff classification ruling. The ruling was requested on radius edged softwood decking. The decking consists of Scots pine (Pinus sylvestris) lumber in nominal size of 2 x 6. A representative sample of the product was submitted. The sample is a solid wood board measuring approximately 5-1/2” wide x 1-3/16” thick. The edges of the board are rounded. The ends are square and unworked. The decking will be imported in lengths of 8’, 10’, 12’, 14’ and 16’. The applicable subheading for the radius edged softwood decking will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which 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; coniferous, other. The rate of duty will be free. 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, National Commodity Specialist Division

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