The tariff classification of Doweloc™ softwood rail car decking from Canada

NY G88062 March 21, 2001 CLA-2-44:RR:NC:2:230 G88062 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Mr. Louis Reny Renyco Inc. 175A, rue Alexandre, C.P. 1080 Thurso, Quebec J0X 3B0 Canada RE: The tariff classification of Doweloc™ softwood rail car decking from Canada Dear Mr. Reny: In your letter dated February 26, 2001 you requested a tariff classification ruling. The ruling was requested on laminated Doweloc™ rail car decking made of softwood components. Ruling NY F88703 of July 19, 2000 was previously issued for laminated Doweloc™ rail car decking made of maple hardwood components. Diagrams of the product to be classified were submitted. The product is an assembled panel consisting of a number of vertically laminated pieces of black spruce (Picea mariana). Each piece of spruce is continuously shaped along the face or width with a double tongue and groove. The pieces are assembled and glued together at the tongued and grooved faces. In addition, the assembly is held together with the trademarked Doweloc process which consists of inserting spiral shaped aluminum dowels across the width at regular intervals. The number of pieces of spruce used depends on the desired width of the assembled panel. The diagrams illustrate that five pieces are used for a 5-1/4” wide panel and that nine pieces are used for a 10-1/2” wide panel. The thickness of these illustrated panels is 2-3/16” and the length is 9’8”. The edges of the panels are shaped with modified tongue and grooves. The ends of the panels are not worked. The dimensions of the imported panels will vary from 1.5 to 2.5 inches in thickness, 3 to 12 inches in width and 3 to 20 feet in length. The panels will be used as rail car decking to repair existing softwood floors on trains. The applicable subheading for the softwood Doweloc™ rail car decking will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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