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NY I85125





September 3, 2002

CLA-2-44:RR:NC:SP:230 I85125

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.9020; 4409.10.9040; 4418.90.4590; 4409.10.4500

Ms. Betty Barney
Norman G. Jensen, Inc.
PO Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of wooden balusters, handrails and deck posts from Canada.

Dear Ms. Barney:

In your letter dated August 5, 2002, you requested a tariff classification ruling on behalf of Visscher Lumber, Inc. (Chilliwack, BC, Canada). Samples representing three kinds of products were submitted for our examination.

Item #1 is a solid wood baluster having a uniform 1-5/16” square cross section with eased edges. In addition, two opposite faces have been continuously beaded along the center throughout their length. The beading consists of two substantially deep grooves which create a clear and significant bead in the center. The beading provides an obvious visual decorative impact. One end of the sample is cut at a 45-degree angle for 1¼” of the length, while the other end is square-cut. You state that the angle cut may or may not be present at one or both ends, depending on customer requirements. The angle-cuts are made to enhance the overall appearance of the finished deck. The balusters will be supplied in lengths of 36, 42 and 48 inches, and will be used as the upright members on outdoor deck railing systems. The balusters will be dried, select grade Western red cedar or S-P-F.

The applicable subheading for the beaded balusters, when imported with both ends square-cut, will be 4409.10.90, Harmonized Tariff Schedule of the United States (HTS), which provides for wood continuously shaped (tongued, grooved,beaded,or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: coniferous: other. (The statistical suffix for Western red cedar is “20”, while for other coniferous species, including S-P-F, it is “40”.) The rate of duty will be free. The above merchandise may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.

The applicable subheading for the beaded balusters, when imported with a 45-degree angle-cut at one or both ends, will be 4418.90.4590, HTS, which provides for other builders’ joinery and carpentry of wood. The general rate of duty will be 3.2%.

Item #2 is identified as a “moulded fluted handrail,” of dried, select grade Western red cedar, measuring approximately 1-3/8 by 3-3/8 inches by 96 inches long. The product is a solid wood board that has been shaped to a uniform contoured profile throughout its length. The bottom surface is continuously grooved to accommodate the ends (tops) of balusters, and the ends are square-cut. The rail may be used in both interior and exterior applications.

The applicable subheading for the “moulded fluted handrail” will be 4409.10.4500, HTS, which provides for wood continuously shapedalong any of its edges, ends or faces: coniferous: other standard wood moldings. The rate of duty will be free.

Item #3 is identified as a “chamfered top, notched deck post” of dried, select grade Western red cedar. The sample is a solid wood post having a 3¼-inch-square cross section and a length of 4 feet. The bottom (6-inch-long) portion of the post is half cut out, producing a joint to fit against a deck floor. In addition, two 3½-inch-wide, 1½-inch-deep notches run across one face to accommodate a top and bottom rail. All four edges of the top end are substantially and clearly chamfered for a decorative effect.

The applicable subheading for the described deck post will be 4418.90.4590, HTS, which provides for other builders’ joinery and carpentry of wood. The general rate of duty will be 3.2%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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