&&The goods under review are described as rough semi-finished oak boards. Red Oak lumber are cut into strips of 30mm in width, planed, then finger joint tenons are cut into the end of the strips. The strips are then connected in length by finger joints and bonded side-by-side with melamine glue to ensure structural integrity and durability. The end product is a rough half-finished oak board with one end that is flat and the other end that is stair shaped with finger joints. The good is packed in 10 piece bundles. Once in Canada, the semi finished boards will be processed further into various products, primarily laminated truck trailer oak flooring. These will be installed as flooring in dry van body trailers by OEM trailer manufacturers or fleets. Their primary purpose is to provide durable flooring for dry van body trailers.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 4407.99.00.11. This tariff classification number is incorrect.&&&&Chapter 44 covers unmanufactured wood, semi-finished products of wood and, in general, articles of wood. General Explanatory Note 2 to Chapter 44 states that wood that is "sawn, chipped, sliced, peeled, planed, sanded, end-jointed, e.g., finger-jointed (i.e., jointed by a process whereby shorter pieces of wood are glued together end to end, with joints resembling interlaced fingers, in order to obtain a greater length of wood)" falls under headings 44.07 to 44.09. This good is provided for in heading 44.07 as all wood and timber that is sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end jointed, that is more than 6mm thick. The Explanatory Notes for heading 44.07 states that products of this heading may be planed, sanded or end-jointed, e.g. finger-jointed but not continuously shaped along any of its edges, ends or faces. It is further classified under 4407.91.00.11 as this good is composed of rough red oak (Quercus Rubra) which is classified as a non-coniferous, deciduous wood according to Tree Canada and the USDA Forest Service database.