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NY J81118




March 10, 2003

CLA-2-44:RR:NC:2:230 J81118

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.9020

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

RE: The tariff classification of cedar wood with rounded edges from Canada

Dear Ms. Barney:

In your letter dated January 31, 2003, on behalf of your client Shawood Lumber Inc., you resubmitted your request for a tariff classification ruling.

The ruling was requested on a cedar wood product. Representative sample lengths of the product and additional information regarding its application were submitted. The samples consist of rectangular pieces of solid wood with two rounded edges and square unworked ends. The species of wood is western red cedar. The processing is described as running the wood through a molder to create “0.5 inch radius edges” along the entire length. The samples measure approximately 1-5/16” x 2-5/16” x 6” long. The product will be imported in lengths of 28.5”. It will be used as the upright supports (balusters) of a deck or landing on a playground gym set. The ends of the product will be attached to the horizontal top rail and bottom rail of the deck with screws. Prior to being assembled, the only processing to be done on the product will be to stain it.

The product was referred to as a cedar “handrail.” However, as described above, the product is not a handrail. This term is misleading and may lead to an incorrect classification.

You state that the product is a standard wood molding because it is continuously shaped along both edges by means of a radius profile. Therefore, you suggested classification of the product in subheading 4409.10.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for standard wood moldings, of coniferous species, other than pine, under the terms of heading 4409, HTSUS.

Heading 4409, HTSUS, provides for wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.

We agree that the product meets the terms of heading 4409, HTSUS. It is wood which has been continuously shaped (rounded) along both edges. However, we do not agree that it is a molding, classifiable in subheading 4409.10.4500, HTSUS.

The Explanatory Notes (EN) to the Harmonized Tariff Schedule provide a commentary on the scope of each heading. The EN to heading 44.09, HTS, state, in part, as follows:

Other common forms of timber covered by the heading include:

Round-edged boards.

(4) Moulded wood (also known as mouldings or beadings), i.e., strips of wood shaped to various contours (obtained mechanically or by hand), such as are used for the manufacture of picture frames, decoration of walls, furniture, doors and other carpentry or joinery.

We find that the subject product answers to the description of a round-edged board rather than to the description of a molding. The product is not wood shaped to a contour, nor is it used primarily for decoration. It is a nominal 2 x3 board with continuously rounded edges. It will be used in the manufacture of a playground gym set, although it may have other applications.

The applicable subheading for the cedar wood with rounded edges will be 4409.10.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood . . . continuously shaped . . . along any of its edges, ends or faces . . . coniferous, other, western red cedar. The general rate of duty will be free.

The merchandise in question 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 and origin rulings issued by Customs.

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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