MAR-2 OT:RR:NC:2:230
Myles S. Getlan, Esq.
Arent Fox LLP
1050 Connecticut Avenue, NW
Washington, DC 20036-5339
RE: THE COUNTRY OF ORIGIN MARKING OF RESAWN BEVEL SIDING IMPORTED FROM CANADA; ARTICLE 509
Dear Mr. Getlan:
This is in response to your letter dated October 6, 2009 requesting a country of origin marking ruling on behalf of International Forest Products (“Interfor”).
In your letter, you have described, in a step-by-step manner, the importation into the United States of Canadian lumber and the manufacture of resawn bevel siding at Interfor’s Cedarprime mill in Sumas, Washington. The following is a summary of the operation described in your letter.
Interfor imports into the United States rough Western red cedar lumber measuring 2 x 6 to 2 x 8 inches and from 6 inches to 20 feet in length from Canada under a Temporary Importation Bond (“TIB”), subheading 9813.00.0520, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for articles to be repaired, altered or processed (including processes which result in articles manufactured or produced in the United States). In the United States, Interfor processes the rough Western red cedar lumber into resawn bevel siding. The siding is then shipped back to Canada for “distribution” and to satisfy the requirements of the TIB bond. Some of the subject siding is imported back into the United States in the same condition as exported.
You believe that the country of origin for marking purposes of the subject resawn bevel siding imported from Canada is the United States pursuant to the North American Free Trade Agreement (“NAFTA”) marking rules and that such product is excepted from marking requirements pursuant to 19 C.F.R. § 134.32(m).
In ruling NY J83211 dated May 7, 2003, U.S. Customs and Border Protection (“CBP”) had occasion to review and classify the subject siding imported by Interfor under similar circumstances described in your present letter. The subject siding was classified under subheading 4409.10.1020, HTSUS, which provides for wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, re- bated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: coniferous: other: wood siding, resawn bevel siding: Western red cedar.
Additional U.S. Note 2 to Chapter 44, HTSUS, states as follows:
The effectiveness of the proviso to section 304(a)(3)(J) of the Tariff Act of 1930 (19 U.S.C. 1304(a)(3)(J)), to the extent permitted by that section and as provided for in schedule XX to the General Agreement on Tariffs and Trade, is suspended, with the result that sawed lumber and sawed timbers however provided for, telephone, trolley, electric light and telegraph poles of wood and bundles of shingles, other than red cedar shingles, shall not be required to be marked to indicate the country of origin. (Emphasis added.)
It has been the position of CBP that the phrase “sawed lumber and sawed timbers however provided for” in Additional U.S. Note 2 to Chapter 44, HTSUS, also applies to wood siding, wood flooring, and standard wood moldings provided for in heading 4409, HTSUS. (See T.D. 49750, dated November 25, 1938; T.D. 74-36(1), dated January 11, 1974; and Headquarters Ruling Letter (HQ) 740153, dated August 6, 1974.)
Insofar as the subject resawn bevel siding, which is classifiable under heading 4409, HTSUS, is not required to be marked with the country of origin pursuant to Additional U.S. Note 2 to Chapter 44, HTSUS, we need not resort to the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304).
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR Part 181).
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