HQ 085187: Classification of red cedar boards

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 085187

                                   September 6, 1989


            CLA-2 CO:R:C:G 085187 JLJ

            CATEGORY:  Classification

            TARIFF NO.:  4407.10.0060

            Mr. Dennis Holman
            Manager
            Norman G. Jensen, Inc.
            P.O. Box 1450
            Blaine, Washington  98230

            RE:  Classification of red cedar boards

            Dear Mr. Holman:

                 You requested a tariff classification on behalf of your
            client, Shakertown Corporation, for Western red cedar boards
            imported from Canada to be made into siding.  You submitted two
            samples of the boards and two samples of the finished siding
            along with your request.

            FACTS:

                 The products at issue are Western red cedar boards,
            described as 18 inch random width rough red cedar boards and 18
            inch T.K. (tight knot) rough red cedar boards (sawn both
            sides).  Both sample boards submitted are 11/16 inch wide.  One
            sample is 18 inches long, while the other is 17.5 inches long.

                 These boards are being imported to manufacture "Shakertown
            Siding."  "Shakertown Siding" panels are made of red cedar
            bonded with exterior type glue to a 5/16 inch exterior type
            plywood.  Two samples of the finished "Shakertown Siding" were
            also submitted.
























                                          -2-


            ISSUE:

                 How are the red cedar boards classified under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA)?

            LAW AND ANALYSIS:

                  After importation, the instant boards are subjected to
            processing which slightly reduces their length and thickness
            (and, presumably, width) and are then cut in half, bonded to
            plywood, cut again, and further finished for use as siding.

                 The Explanatory Notes to Heading 4407 state:

                      ...this heading covers all wood and
                      timber, of any length but of a thick-
                      ness exceeding 6 millimeters, sawn or
                      chipped along the general direction of
                      the grain, or cut by slicing or peeling.
                      Such wood and timber includes sawn beams,
                      planks, boards, laths, etc.... [Emphases
                      added.]

            Since these boards meet the requirements of Heading 4407, and
            in the absence of another HTSUSA provision which more
            specifically describes them, they  must be classified
            accordingly.  The applicability of certain headings (and
            subheadings) of Chapter 44, HTSUSA, depends on the principal
            use in the U.S. at, or immediately prior to, the date of
            importation of goods of the class or kind to which the imported
            merchandise belongs.  Should it subsequently appear to Customs
            that the principal use of the instant merchandise is consistent
            with a more specific Chapter 44 heading (or subheading),
            although the imported merchandise may be unfinished at the time
            of importation (see General Rule of Interpretation 2(a),
            HTSUSA), such merchandise may be reclassified accordingly.
























                                          -3-


            HOLDING:

                 The instant red cedar boards are classified under the
            provision for wood sawn or chipped lengthwise, sliced or
            peeled, whether or not planed, sanded or finger-jointed, of a
            thickness exceeding 6 millimeters: coniferous: not treated:
            Western red cedar: rough, in subheading 4407.10.0060, HTSUSA,
            which is a duty-free provision.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division







































            jones library 085187JLJ
            6cc:  Area Director, New York Seaport (NIS-230)
            1cc:  Area Port Director, Blaine Washington
                  (Attn:  Import Specialist Bill Swedberg)
            JLJohnson:peh:8/14/89