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NY B82144




February 28, 1997

CLA-2-44:RR:NC:2:230 B82144

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840; 9905.44.15

Mr. Ben L. Sims
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of laminated newel post blanks and porch post blanks from Canada

Dear Mr. Sims:

In your letter dated February 3, 1997, on behalf of Design House you requested a tariff classification ruling.

The ruling was requested on newel post blanks and porch post blanks. Sample sections of each product were submitted. The newel post blank consists of two pieces of clear hemlock glued together along one surface to make a square measuring 4 by 4 by 49 inches. The post is trimmed to 3-1/4 by 3-1/4 by 48 inches and imported in this condition. After importation it will be turned on a lathe and will be used as a post in a staircase. The porch post blank consists of two pieces of finger-jointed wood laminated together and trimmed to make a square measuring 3-1/4 by 3-1/4 by 96 inches. After importation it will be turned on a lathe and will be used as a porch post.

The applicable tariff provision for the newel post blanks and the porch post blanks will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 4 percent ad valorem.

The laminated newel post blanks and porch post blanks may be entitled to duty free treatment under subheading 9905.44.15, HTSUSA, which provides for laminated hemlock post blanks, finger-jointed lumber, and edge-glued lumber (provided for in subheading 4421.90.98), if they meet the origin requirements of heading 9905.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5779.

Sincerely,

Gwenn Klein Kirschner

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