The tariff classification of cedar grilling planks from Canada

N038057 October 15, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4407.10.0169 Mr. Felix Wong The Fulham Group 130 Rumford Ave., Suite 105 Newton, MA 02466 RE: The tariff classification of cedar grilling planks from Canada Dear Mr. Wong: In your letter dated September 11, 2008 you requested a tariff classification ruling. The ruling was requested on red cedar grilling planks, referenced as product CGP-8001. Photographs of the product were submitted. The product will be imported in a plastic wrapped retail package with a printed label containing three planks. Each plank consists of a smoothly sawn board of red cedar measuring 6” wide x 12” long x 3/8” thick. The edges, ends and surfaces of the board are not further worked than sawn. The applicable subheading for the red cedar grilling planks, product CGP-8001, will be 4407.10.0169, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Coniferous: Other (than finger-jointed): Not treated: Other (than certain species): Western red cedar: Other (than rough). The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. In addition, articles classifiable under subheading 4407.10.0169, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)). 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