The tariff classification of a coped and notched log with a center cut from Canada

NY K83114 March 3, 2004 CLA-2-44:RR:NC:2:230 K83114 CATEGORY: Classification TARIFF NO.: 4418.90.4590 Mr. Ronald W. Zink Corwood Timber Products Ltd. P.O. Box 664 Houston, B.C. V0J 1Z0 Canada RE: The tariff classification of a coped and notched log with a center cut from Canada Dear Mr. Zink: In your letter dated January 27, 2004 you requested a tariff classification ruling on a product to be exported to the United States. The product is a coped and notched log that is partially sawn down the middle. The subject log is a full round timber of either pine or spruce. It is coped; that is, it has a concave round groove running lengthwise down the bottom surface. The cope allows one log to be stacked horizontally on top of another log. The subject log also has a notch, which is sized and shaped to fit another log, cut across the diameter approximately 1 foot from one end. The notch allows the log to intersect with another log at the corner of a building. In addition, the subject log is partially sawn in half lengthwise down the middle up to the center of the notch. After importation, a “zip cut” will be made across the diameter from the center of the notch to the outside circumference. This will divide the log into two parts. The inside part will have a half cope running lengthwise down the surface and a half notch at one end. The outside part will have a full round end with a half notch and a half cope. The parts of the logs are designed to be stacked together to form an exterior wall that has the appearance of a full round log home from the outside but has a sawn flat wall on the inside. You state that the outside parts will be used as the corners of the wall and the inside parts will be used to extend the length of the sides of the wall. The assembled wall can be used as a stand-alone structure or it can be placed over an existing structure to provide a log home appearance. In the condition as imported, the product is a log that is further processed. It is coped and notched, in addition to being partially sawn in the center. The product is designed to be assembled together to make an exterior wall. The applicable subheading for the coped and notched log with a center cut will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other. The general rate of duty will be 3.2 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division