CLA-2-44:RR:NC:2:230 I81875

Mr. Robert L. Lester
Lyle Forest Products Ltd.
46210 Fourth Ave.
Chilliwack, B.C. V2P 1N4
Canada

RE: The tariff classification of wooden planks from Canada

Dear Mr. Lester:

In your letter dated May 7, 2002 you requested a tariff classification ruling.

The ruling was requested on wooden planks. The planks are made of western red cedar and may be rough sawn or planed. They will be imported in two sizes, 3/8” x 7” x 15” long and 3/8” x 5-3/8” x 15” long. The planks will be used to serve fish.

The applicable subheading for the rough sawn wooden planks will be 4407.10.0068, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness not exceeding 6 mm; coniferous, other (than finger-jointed), not treated, western red cedar, rough. The rate of duty will be free. The applicable subheading for the planed wooden planks will be 4407.10.0069, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness not exceeding 6 mm; coniferous, other (than finger-jointed), not treated, western red cedar, other (than rough). The rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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