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March 10, 1999

CLA-2-44:RR:NC:2:230 D88087

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4090; 4421.90.9840

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 post blanks and laminated handrails made of face glued lumber from Canada

Dear Mr. McKenny:

In your letter dated February 8, 1999, on behalf of your client, Menuiserox Inc., you requested a tariff classification and a country of origin marking ruling. The marking ruling is being issued separately in ruling number NY D88291.

The classification was requested on two laminated wood products, newel post blanks and handrails, both made from red oak lumber. Representative sample sections of each product were submitted.

The newel post blank is a 2-15/16 inch square block of wood. It is composed of three laminated pieces of red oak lumber that are 15/16 inch, 1-1/8 inches and 7/8 inch thick respectively. The three pieces are assembled together by gluing along their face sides. The post blanks will be imported in lengths ranging from 40 to 72 inches and in widths of 3 to 3-1/2 inches square. They will be sold to woodturners in the United States who will turn, sand and cut them into newel posts for staircases.

The handrail is a shaped piece of wood having a common handrail profile. The sample section measures 2-3/16 inches wide at the widest point and 2-5/16 inches high. It is composed of two pieces of laminated red oak lumber that are 1-1/8 inches and 1-3/16 inches thick. One of the lumber components is also finger-jointed. The two lumber pieces are face glued together. The glued wood is then shaped into the handrail. The handrails will be imported in lengths of 6 to 16 feet. Except for trimming to exact length, the handrails are finished and ready to be used in a staircase or other parts of a building.

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.

The products being classified are handrails and post blanks made of laminated wood. In the condition as imported the handrails are recognizable as fittings used in the construction of a building, i.e., builders’ joinery. They are ready to be used in stairs or other parts of a building. Handrails made of laminated wood are classifiable in heading 4418, HTSUS, according to the terms of that heading and chapter note 3.

In the condition as imported the laminated wood blanks are assembled products; however, they are not recognizable as newel posts and cannot be considered builders’ fittings of heading 4418, HTSUS. Furthermore, although the post blanks are assembled articles, they have the potential to be further manufactured into a variety of posts, such as balusters, deck posts, newels and bed posts. The laminated wood blanks are classifable in heading 4421, HTSUS, which provides for other articles of wood.

The applicable tariff provision for the laminated handrail made of face-glued lumber 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 general rate of duty will be 3.2 percent ad valorem.

The applicable tariff provision for the laminated post blanks made of face-glued lumber will be 4421.90.9840, HTSUSA, which provides for other articles of wood, other, other. The general rate of duty will be 3.3 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

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