United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D86623 - NY D86685 > NY D86668

Previous Ruling Next Ruling


March 17, 1999

CLA-2-44:RR:NC:2:230 D86668

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4090

Mr. Douglas G. McKenny
Norman G. Jensen, Inc.
47 Caswell Avenue
P.O. Box 1439
Derby Line, VT 05830

RE: The tariff classification of laminated stair treads, doorsills and thresholds (made of edge-glued lumber) from Canada

Dear Mr. McKenny:

In your letter dated December 23, 1998, on behalf of Lambton Manufacturing, you requested a tariff classification ruling. We regret the delay in issuing a ruling. The delay resulted from a review of the classification of lumber products by the U.S. Customs Service.

The ruling was requested for stair treads, doorsills and thresholds made of edge-glued lumber. One sample of each product was submitted.

The stair tread is a finished step measuring approximately 42" long by 12" wide by 1" thick. It consists of a combination of softwood and hardwood lumber laminated edge to edge. Each lumber piece is about 2" wide, 1" thick, 42" long and is finger-jointed. In addition, another strip of lumber that is 1" thick, 1" wide and 12" long is glued at each end of the assembled edge-glued panel. The two end strips are glued at a right angle to the rest of the panel and they extend out further than the rest of the panel. The front edge and both ends of the assembled step are rounded.

The doorsill is an assembled board of wood measuring approximately 38" long by 7-1/8" wide by 1-5/8" thick at the thickest point. It is continuously shaped along the top surface and has four grooves running down the length of the bottom surface. It is composed of five pieces of hardwood lumber of different widths laminated edge to edge. It is shaped to a profile that dedicates it for use as the bottom horizontal part of a doorway. It may be imported cut to length ready to be inserted into a doorway or it may be imported in longer lengths which need to be cut prior to use.

The threshold is an assembled board of wood measuring approximately 37" long by 3-1/2" wide by 5/8" thick. It is continuously shaped on the top surface and has three grooves running along the length of the bottom surface. It is composed of several pieces of hardwood lumber laminated edge to edge. It is shaped to a profile that dedicates it for use as the bottom part of a doorway. The threshold is profiled differently than the doorsill and appears to be suitable for doorways inside a house between rooms. It will be imported cut to length or in longer lengths requiring cutting.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Chapter Note 3 of chapter 44, HTSUS, states:

Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiber board, laminated wood or densified wood as they apply to such articles of wood (emphasis added).

Heading 4418, HTSUS, provides for:

Builders’ joinery and carpentry of wood, including cellular wood panels and assembled parquet panels; shingles and shakes.

In the condition as imported the assembled edge-glued stair treads, doorsills and thresholds are recognizable as fittings used in the construction of a building. Except for cutting to length in some cases, they are ready to be used in stairs and in doorways. They are classifiable as builders’ joinery in heading 4418, HTSUS, according to the terms of the heading and chapter note 3.

You suggested classification in subheading 4418.20, HTSUS, for the doorsills and thresholds. However, this subheading provides for “doors and their frames and thresholds”. The frames and thresholds are limited by the word “their” which refers back to the doors. If doors are imported along with their frames and thresholds, they can be classified together in this subheading. However, if frames and thresholds are imported by themselves, they are not classifiable in this subheading.

The applicable tariff provision for the stair treads, doorsills and thresholds (of any length) made of laminated wood strips 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; other. The general rate of duty will be 3.2 percent ad valorem.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: