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NY J86373




July 22, 2003

CLA-2-44:RR:NC:2:230 J86373

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4590; 4407.10.0002

Ms. Ginette Blouin
Dolbec Logistics International Inc.
361, rue Lavoie
Parc industriel Vanier
Quebec (Quebec) G1M 1B4
Canada

RE: The tariff classification of decking components from Canada

Dear Ms. Blouin:

In your letter dated June 13, 2003, on behalf of your principal, Mr. Claudex Lafrance, you requested a tariff classification ruling.

The ruling was requested on certain decking components - top guard rails, bottom attachment elements and edge floor boards. Representative samples of these products were submitted. Similar products were previously covered in ruling NY I89626 dated January 27, 2003.

The subject top guard rails consist of spruce/pine/fir boards in nominal sizes of 2” x 6”, 2” x 8” and 2” x 10” and in lengths of 8’, 12’ and 16’. The guard rails are horizontal members of a deck railing that will fit across the top portion of deck balusters. The rails have shallow grooves shaped to fit the balusters (round top or square top). These grooves, which are spaced 5-3/16” to center (from one groove center to the next groove center), measure approximately 1-1/8” to 1-3/8” wide by ¼” deep by 3-1/2” high (for the 2 x 6 board), 5-1/2” high (for the 2 x 8 board) and 7-1/2” high (for the 2 x 10 board). Each groove starts at one edge of the board and extends to approximately 1” to 1-1/2” from the opposite edge. A sample of a rail with grooves having round tops and a sample with grooves having square tops were submitted. The sample with the round top grooves is CCA pressure treated.

The subject bottom attachment elements consist of spruce/pine/fir boards in nominal sizes of 2” x 8” and 2” x 10” and in lengths of 8’, 12’ and 16’. The bottom attachment elements are horizontal members of a deck railing that will fit across the bottom portion of deck balusters. The bottom attachment elements have shallow grooves shaped to fit the balusters (round top or square top). These grooves, which are spaced 5-3/16” to center, measure approximately 1-1/8” to 1-3/8” wide by ¼” deep by 6-1/2” high in all cases. Each groove starts at one edge of the board and extends to approximately 1” to 3-1/2” from the opposite edge. A saw blade slit (1” to 3-1/2” in length) for water drainage runs from the end of the groove to the edge of the board. A sample of a 7-1/4” wide board with grooves having rounded ends and a sample of a 9” wide board with grooves having square ends were submitted.

The applicable subheading for the guard rails and for the bottom attachment elements with baluster grooves as described above, whether or not pressure treated, will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other. The general rate of duty will be 3.2 percent ad valorem.

Your inquiry provides conflicting information on a bottom attachment element stated to be in nominal sizes of 2” x 6”. A 6-1/2” high groove would exceed the width of this size board. Your request for a classification for this product should include a sample and an adequate description.

The edge floor boards in question consist of spruce/pine/fir boards in nominal sizes of 2” x 6”, 2” x 8” and 2” x 10” and in lengths of 8’, 12’ and 16’. The edge floor boards are deck boards that fit up against the railing. The edge floor board sits on top of the bottom attachment element and against the balusters. One edge of the floor board is notched across the thickness at regular intervals (spaced 5-3/16” to center). The notches measure 1-1/8” to 1-3/8” wide and ¼” deep. The edge floor boards will be CCA pressure treated.

The subject edge floor boards are rectangular boards with multiple notches across one edge. They are similar to notched construction boards, which have previously been ruled to be classifiable as sawn wood or lumber. See Customs Bulletin, Volume 33, No.22/23 dated June 9, 1999 and rulings HQ 963814 dated May 9, 2000 and NY I84957 dated August 28, 2002.

The applicable subheading for the notched CCA treated edge floor boards will be 4407.10.0002, HTSUSA, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm; coniferous, other (than finger-jointed), treated with paint, stain, creosote, or other preservative. The general rate of duty will be free.

The notched edge floor boards, whether or not treated, 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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