The tariff classification of wood "construction mats" from Canada

NY D83763 February 3, 1999 CLA-2-44:RR:NC:2:230 D83763 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Ms. Joanne Gagnon A.N. Deringer, Inc. Rte. 114 P.O. Box 119 Norton, VT 05907-0119 RE: The tariff classification of wood “construction mats” from Canada Dear Ms. Gagnon: In your letter dated October 14, 1998, on behalf of your client, Armand Duhamel & Fils Inc., you requested a tariff classification ruling. We regret the delay in issuing a ruling. The delay resulted from a review of the classification of certain sensitive lumber products by the U.S. Customs Service. The products in question are wood “construction mats” which are placed on the ground in muddy or fragile areas so that heavy equipment can travel over them. A drawing of an assembled “construction mat” was submitted. Each mat, which measures 48" in width, is constructed by assembling together (according to the drawing) six 8" thick by 16 or 20 foot long timbers of eastern hemlock and other mixed species. Each timber has been drilled at intervals with five holes. During assembly, the timbers are bolted together using 3/4" metal connecting rods and nuts which are inserted through the holes. In addition, each assembled mat has two cut-outs at opposite sides close to each end. The “construction mats” are fabricated articles dedicated for the specific purpose of providing a protective road surface. They are not lumber material and they are not builders’ joinery or carpentry. The applicable tariff provision for the wood “construction mats” will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other; other. The general rate of duty will be 3.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division