CLA-2-44:S:N:N8:230 886591
Mr. J. A. Wall
Norman G. Jensen, Inc.
P.O. Box 1689
Oroville, WA 98844
RE: Tariff classification of "wainy cants" squared timber from
Canada
Dear Mr. Wall:
In your letter dated May 18, 1993, on behalf of Log Home Log
Company, you requested a tariff classification ruling.
The ruling was requested on a shipment of "wainy cants." Photographs
were submitted. The photographs show a load of logs which have been roughly
squared. The logs still reflect the condition of the original tree trunk.
Most of the logs have bark remaining on several corners. The cants are
roughly skimmed on four sides before importation. After importation they
will be lathe turned into round house logs. The cants are of spruce, pine
and fir species.
The applicable subheadings for the wainy cants squared logs will be
4403.20.0030, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), if of other pine, and 4403.20.0035, HTSUSA, if of spruce, and
4403.20.0042, HTSUSA, if of other fir. The subheadings provide for wood in
the rough, whether or not stripped of bark or sapwood, or roughly squared;
other (than treated), coniferous; logs and timber. The rate of duty will be
Free.
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