CLA-2-44:RR:NC:2:230 J83211
Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789
RE: The tariff classification of stained resawn bevel siding from Canada
Dear Ms. Barney:
In your letter dated April 1, 2003, on behalf of your client, International Forest Products Ltd., you requested a tariff classification ruling on United States bevel siding stained in Canada.
The subject siding was manufactured in a facility in Sumas, Washington from rough western red cedar lumber. Samples of the lumber, unfinished siding and finished siding were submitted.
The unfinished bevel siding consists of resawn bevel shaped finger-jointed boards measuring approximately 5-3/8” wide and tapering in thickness across the width from 3/8” to 1/8”. The finished bevel siding is surface covered on all sides with an opaque gray material stated to be a stain. The unfinished United States siding is shipped to Canada to be finished by staining and later returned to the United States.
The applicable subheading for the U.S. manufactured siding stained in Canada will be 4409.10.1020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed, coniferous, wood siding, resawn bevel siding, western red cedar. The general 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 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