HQ 084156: Tariff classification of hardwood shakes and shingles

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 084156

                                    July 27, 1989

          CLA-2 CO:R:C:G 084156 JLJ

          CATEGORY: Classification

          TARIFF NO.: 4418.50.0080

          Ms. Valerie Runyan
          Shingles Australia Pty. Ltd.
          P.O. Box 750
          Murwillumbah 2484
          Australia

          RE:   Tariff classification of hardwood shakes and shingles

          Dear Ms. Runyan:

                You requested a tariff classification for hand split and
          sawn shingles and shakes made from Australian hardwood species.
          You submitted a brochure and descriptive literature with your
          request.

          FACTS:

                The merchandise at issue is hand split and sawn shingles
          and shakes made from Australian hardwood species.  The brochure
          submitted states that the wood species used are either Casuarina
          Torulosa or mixed Australian hardwoods.  The hand split and sawn
          shingles are supplied in bundles, each being equivalent to one
          half meter of roofing cover.  They are used to cover roofs and
          side walls of houses and other structures.

          ISSUE:

                What is the tariff classification under the Harmonized
          Tariff Schedule of the Unites States Annotated (HTSUSA) of these
          shingles and shakes?
























                                         -2-
          LAW AND ANALYSIS:

                There is an eo nomine provision for wood shingles and
          shakes of wood other than red cedar in subheading 4418.50.0080,
          HTSUSA, which is a duty-free provision.  The instant shingles and
          shakes are classified in subheading 4418.50.0080, HTSUSA.

          HOLDING:

                The instant merchandise is classified in subheading
          4418.50.0080, HTSUSA.

                                       Sincerely,



                                       John Durant, Director
                                       Commercial Rulings Division













































          6 cc: A.D.,N.Y. Seaport (NIS-230)
          1 cc: D.D., Seattle Wash.
          1 cc: D.D., San Francisco Cal.
          1 cc: D.D., Portland Ore.
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