CLA-2-44:S:N:N8:230 880658
Mr. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98230
RE: The tariff classification of primed combed spruce facia board
from Canada
Dear Mr. Machado:
In your letter dated November 18, 1992, on behalf of West
Central Forest Products Ltd. of Langley, B.C., Canada, you
requested a tariff
classification ruling.
The ruling was requested on remanufactured softwood board to be used as
facia material or as trim around gable ends on houses. A sample piece of a
1-3/8 inch thick solid wood board was submitted. The product is dimensional
S4S spruce softwood that has been run through a rougher header machine with
claws. The surface has been clawed to give it a rough combed look. The
board has also been painted white.
The applicable subheading for the combed spruce facia board will be
4418.90.4090, Harmonized Tariff Schedule of the United States (HTS), which
provides for other builders' joinery and carpentry of wood. The rate of duty
will be 5.1 percent ad valorem.
Goods classifiable under subheading 4418.90.4090, HTS, which have
originated in the territory of Canada, will be entitled to a 3 percent rate
of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations. Effective January 1, 1993, the
Canadian FTA rate will be 2.5 percent ad valorem.
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