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NY K82426





February 17, 2004
CLA-2-44:RR:NC:2:230 K82426

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.10.0000; 4418.20.4000; 4418.20.8060

Ms. Joan Studeny
GHY USA Inc.
572 South 5th Street
Pembina, ND 58271

RE: The tariff classification of wooden windows and doors with exterior metal cladding from China

Dear Ms. Studeny:

In your letter dated January 8, 2004, on behalf of your client, Willmar Windows of Winnipeg, Canada, you requested a tariff classification ruling.

The ruling was requested on wooden doors and windows clad with aluminum, steel or copper. A product brochure was submitted.

The windows, in the referenced pages of the brochure, are described as being in a variety of styles, such as casement, double hung, fixed sash, bays and bows. The frames, sashes and other parts of the windows other than the glass panes are made of wood. The exterior surfaces of the wooden parts of the windows may be clad with copper in two finishes or with other metal in 24 color finishes.

The doors, referenced in the brochure, consist of terrace doors and French doors. The terrace doors feature one stationary door panel and one center-hinged swing-in door panel. The French doors consist of two door panels that swing open from the center and are hinged to side jambs. Both styles of doors and their frames are made of wood and have glass panes. The exteriors of the doors are available in copper or metal cladding.

The subject windows and doors are not completely covered with metal. Only their exterior surfaces are clad with metal. The essential character of these wooden windows and doors remains the wood.

The applicable subheading for the wooden windows with an exterior cladding of metal will be 4418.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood; windows, French-windows and their frames. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the wooden French doors with an exterior cladding of metal will be 4418.20.4000, HTSUSA, which provides for builders’ joinery and carpentry of wood; French doors and their frames and thresholds. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the wooden terrace doors with an exterior cladding of metal will be 4418.20.8060, HTSUSA, which provides for builders’ joinery and carpentry of wood; other doors and their frames and thresholds. The rate of duty will be 4.8 percent ad valorem.

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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