The tariff classification of sawn spruce (musical instrument stock) from Canada

NY F81629 February 2, 2000 CLA-2-44:RR:NC:2:230 F81629 CATEGORY: Classification TARIFF NO.: 4407.10.0019 Mr. Kevin Nichol Kalesnikoff Lumber Co. Ltd. P. O. Box 3000 Hwy 3A Thrums, BC V1N 3L8 Canada RE: The tariff classification of sawn spruce (musical instrument stock) from Canada Dear Mr. Nichol: In your letter dated December 21, 1999 you requested a tariff classification ruling. The ruling was requested on a product referred to as “vertical grain spruce.” The spruce product is designated as musical instrument stock and is used in making piano sound boards, guitar and violin bodies and other instrument parts. Descriptive literature showing how the product is made was submitted. Select logs of western white spruce and Engelmann spruce are quarter sawn, one cut at a time, to produce as many pieces of vertical grain wood as possible. The nominal thickness of the pieces is 5/4 and 6/4 and the lengths vary in one foot increments from 1 to 12 feet. An illustrative picture shows one log cut into boards of various widths with three of the widest pieces labelled as 2 x 6 boards. The sawn pieces of wood are trimmed and dried to a specific moisture content. They are graded and then packed according to grade and size. The applicable subheading for the sawn spruce (musical instrument stock) will be 4407.10.0019, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not treated; other spruce, rough. The general rate of duty will be Free. Articles classifiable under subheading 4407.10.0019, HTSUSA, which are the products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required. 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 Paul Garretto at 212-637-7009 . Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division