Tariff classification of "wainy cants" squared timber fromCanada

NY 886591 June 9, 1993 CLA-2-44:S:N:N8:230 886591 CATEGORY: Classification TARIFF NO.: 4403.20.0030; 4403.20.0035; 4403.20.0042 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