The tariff classification of cedar links from Canada

NY 884082 April 8, 1993 CLA-2-44:5:N:N8:230 884082 CATEGORY: Classification TARIFF NO.: 4421.90.9540 Mr. Gary E. Crawford A.N. Deringer, Inc. HC 76 P.O. Box 625 Jackman, ME 04945-0559 RE: The tariff classification of cedar links from Canada Dear Hr. Crawford: In your letter dated March 16, 1993, on behalf of B.A.S. Wood Products Inc. of Quebec, Canada, you requested a tariff classification ruling. The ruling was requested on cedar links, a cut to shape solid wood product. Samples and a leaflet were submitted. A cedar link is made of eastern white cedar and measures 3-1/2 inches by 3-1/2 inches by 24 inches. It is rounded and cut in a tongued and grooved manner on both ends. A one inch hole is cut through the tongued and grooved end parts through which a one inch wood peg fits. The cedar links are designed to be interlocked together with the pegs. They will be sold in packages of four links and four pegs. The leaflet shows two examples of outdoor planters formed with the cedar links but they can be used to make anything. The applicable subheading for the cedar links sold with the pegs will be 4421.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valor em. Goods classifiable under subheading 4421.90.9540, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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. , Jean F. Maguire Area Director New York Seaport