CLA-2-44:OT:RR:NC:2:230
Mr. Richard D. Burkholder, RPF
Rocky Mountain Log Homes Canada, Inc.
P.O. Box 2590
Vanderhoof, BC V0J 3A0
CANADA
RE: The tariff classification of round siding from Canada
Dear Mr. Burkholder:
In your letter dated May 31, 2011, you requested a tariff classification ruling for round siding from Canada. The ruling was returned to you for additional information, which was resubmitted to this office on July 1, 2011.
You state that the siding is constructed from Lodgepole Pine, Alpine Fir, and Engelmann Spruce/White Spruce. The siding is imported in general lengths from 10 to 22 feet, and is manufactured in multiple operations. You explain that a log is profiled to a uniform diameter, e.g., 9 or 10 inches, and then the siding pieces are cut lengthwise from the log by headrig. This cutting yields two siding pieces with D-shaped profiles; the siding pieces are cut from the log with straight sides parallel. The wood portion remaining between the straight sides is the waste of the cutting operation.
The applicable subheading for the Canadian round siding will be 4407.10.0115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Coniferous: Other: Not treated: Mixtures of spruce, pine, and fir ("S-P-F"). The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Additionally, articles classifiable under subheading 4407, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)).
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division