N310242

N310242 March 10, 2020 CLA-2-44:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 4409.10.1080 Ms. Jennifer L. Keasling LE Coppersmith Inc., dba Coppersmith Global Logistics 15920 International Plaza Dr. Houston, TX 77032 RE: The tariff classification of wood siding panels from Brazil Dear Ms. Keasling: In your letter, dated February 28, 2020, you requested a binding tariff classification ruling on behalf of your client, Finish Real Property, LLC. The ruling was requested on exterior wood siding panels. Photos, product information, and samples were submitted for our review and will be retained for reference. The product for which the request was submitted is exterior wood siding panels constructed of solid, uncoated, Southern Yellow Pine wood. The wood has not been edge-glued. The panels measure approximately 5 inches wide by 18mm in thickness. You do not indicate the length of the panels that will be imported. The wood has been continuously shaped along its edges with a V-groove tongue and groove interlocking profile. The ends are straight cut. The applicable subheading for the continuously shaped, edge-glued panels will be 4409.10.1080, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other: Wood siding: Other: Other. 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 https://hts.usitc.gov/current. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division