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NY C89444


July 15, 1998

CLA-2-44:RR:NC:2:230 C89444

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4090; 7326.90.8585

Mr. Kevin W. Stewart

The I.C.E. Co., Inc.

P.O. Box 610583

Dallas/Fort Worth Airport, TX 75261-0583

RE: The tariff classification of wooden balusters and of metal balusters from Indonesia and from China

Dear Mr. Stewart:

In your letter dated June 15, 1998, on behalf of your client, Woodmark International Inc., you requested a tariff classification ruling.

The ruling was requested on wooden balusters from Indonesia and on metal balusters from China. One sample of each was submitted which will be returned as you requested. The wooden baluster measures approximately 39 inches long and is painted white. The metal baluster measures approximately 35 inches long and has a black coating. The wooden baluster has a combination square, spindle and tapered shape. The metal baluster is square and spiral shaped and has a hole at one end. The balusters will be used as the upright supports of a balustrade or staircase rail.

The applicable subheading for the wooden balusters will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders' joinery and carpentry of wood, other, other. The duty rate will be 3.6 percent ad valorem.

Presently the Generalized System of Preferences (GSP) has expired. However, articles which are classifiable under subheading 4418.90.4090, HTSUSA, and which are products of Indonesia are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed.

The applicable subheading for the metal balusters will be 7326.90.8585, HTSUSA, which provides for articles of iron or steel, other, other. The duty rate will be 3.5 percent ad valorem.

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 Paul Garretto at 212-

466-5779.

Sincerely,


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