The tariff classification of wood fire logs from Canada

N248330 December 30, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4401.39.4090 Ms. Tammy C. Simoneau Norman G. Jensen, Inc. 395 Caswell Avenue Derby Line, VT 05830 RE: The tariff classification of wood fire logs from Canada Dear Ms. Simoneau: In your letter dated November 21, 2013, you requested a tariff classification ruling on behalf of your client, Rosario Poirier, Inc. The ruling was requested on wood fire logs described as ”Densified Firelogs or Riologs”. A representative sample was submitted for our review. The sample will be retained for future reference. The sample consists of a 9 ½” (L) x 2 ½” (W) octagon-shaped cylinder. You state that the wooden log is completely composed of densified wood waste and the only added ingredient is natural lignin. The applicable subheading for the wood fire logs will be 4401.39.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms: Other: Other. The rate of duty will be free. 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 Laurel Duvall at (646) 733-3035. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division