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NY L82491




March 11, 2005

CLA-2-44:RR:NC:2:230 L82491

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.4000; 4409.10.4500; 4409.20.4000; 4412.22.5100; 4412.29.5600; 4412.99.9620; 4412.99.9640; 4412.99.9690; 4418.90.4590

Mr. William Baldwin
Joel R. Junker & Associates
1191 Second Avenue, Suite 1800
Seattle, WA 98101

RE: The tariff classification of profiled door and window trim from Canada

Dear Mr. Baldwin:

In your letter dated February 8, 2005, on behalf of KML Windows Inc., you resubmitted a request for a tariff classification ruling.

The ruling was requested on various wood accessory products used to decorate and finish windows and doors. This ruling concerns the following five products: profiled trim – lineal, profiled trim – curved, profiled brickmould – lineal, profiled brickmould – curved, jamb extension with rebate. Representative samples, drawings, diagrams and pages from a brochure were submitted.

The lineal profiled trim is a continuously shaped strip of solid wood used around windows and doors to enhance their appearance. The trim has a contoured profile that runs continuously down the length. The sample is approximately 2-1/4” wide and its thickness tapers from 11/16” to ¼” across the width. Other sizes up to 4-3/16” x 1-1/16” and other profiled trims with various contoured shapes may be imported. The lengths of the imported profiled trims will vary, but the ends in all cases will be square and unworked. The species of wood may be pine, mahogany, oak, cherry, maple, alder and Douglas fir. In some cases, the imported profiled trim may be primed.

The lineal profiled brickmould is a continuously shaped piece of solid wood used as exterior trim around windows and doors to enhance their appearance. The brickmould has a contoured profile that runs continuously along the length of one face. The sample measures approximately 2” wide and its thickness tapers from 1-3/16” to 1” across the width. The ends of the profiled brickmould will not be worked. The species of wood may be pine, mahogany, maple, alder and Douglas fir. The profiled brickmould may be primed.

The profiled trim and the profiled brickmould made of solid wood are provided for in heading 4409 of the Harmonized Tariff Schedule of the United States (HTSUS). They meet the description of standard wood moldings found in Additional U.S. Note 1 (b) of Chapter 44, HTSUS, which states:

The term “standard wood moldings” means wood moldings worked to a pattern having the same profile in cross section throughout their length.

The applicable subheading for the lineal profiled trim and the lineal profiled brickmould made of solid pine, whether or not primed, will be 4409.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood 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: coniferous; standard wood moldings, pine (Pinus spp.). The general rate of duty will be free.

The applicable subheading for the lineal profiled trim and the lineal profiled brickmould made of solid Douglas fir, whether or not primed, will be 4409.10.4500, HTSUSA, which provides for wood 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: coniferous; standard wood moldings, other (than pine). The general rate of duty will be free.

The applicable subheading for the lineal profiled trim and the lineal profiled brickmould made of solid mahogany, oak, cherry, maple or alder, whether or not primed, will be 4409.20.4000, HTSUSA, which provides for wood 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: nonconiferous; standard wood moldings. The general rate of duty will be free.

The curved profiled trim and the curved profiled brickmould are continuously shaped bent pieces of wood having the same profile shapes as their lineal versions. The curved profiled trim and brickmould are used as trim around arched and specially shaped windows and doors. They are manufactured from multiple laminated strips of wood, each approximately 2 mm thick. The grains of all the veneer strips run in the same direction and the species of the veneers in a single profiled trim or brickmould are the same. The species of the curved profiled trim and the curved profiled brickmould may consist of pine, mahogany, maple, oak, cherry, alder or Douglas fir. The products may be primed.

The curved profiled trim and the curved profiled brickmould do not meet the terms of heading 4409, HTSUS, because they are made of laminated wood. Continuously shaped wood products of heading 4409 are made of wood that is planed, sanded or end-jointed only. Laminated wood products are provided for in heading 4412, HTSUS. Chapter Note 4 of Chapter 44, HTSUS, states that:

Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does give them the character of articles of other headings.

The applicable subheading for the curved profiled trim and curved profiled brickmould made of unidirectional mahogany veneers, whether or not primed, will be 4412.22.5100, HTSUSA, which provides for plywood, veneered panels and similar laminated wood: other, with at least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in subheading note 1 to this chapter, not containing one layer of particle board, other than plywood. The general rate of duty will be free.

The applicable subheading for the curved profiled trim and curved profiled brickmould made of unidirectional maple, oak, cherry or alder veneers, whether or not primed, will be 4412.29.5600, HTSUSA, which provides for plywood, veneered panels and similar laminated wood: other, with at least one outer ply of nonconiferous wood; not containing any specified tropical wood or particle board, other than plywood. The general rate of duty will be free.

The applicable subheading for the curved profiled trim and curved profiled brickmould made of unidirectional Douglas fir veneers, whether or not primed, will be 4412.99.9620, HTSUSA, which provides for plywood, veneered panels and similar laminated wood; other, not containing any specified tropical wood or particle board, other than plywood, with an outer ply of Douglas fir (Pseudotsuga menziesii). The general rate of duty will be free.

The applicable subheading for the curved profiled trim and curved profiled brickmould made of unidirectional pine veneers, whether or not primed, will be 4412.99.9640 or 4412.99.9690, HTSUSA, (depending on the particular species of pine), which provide for plywood, veneered panels and similar laminated wood; other, not containing any specified tropical wood or particle board, other than plywood, with an outer ply of various specified species of pine (4412.99.9640) or other (4412.99.9690). The general rate of duty for both subheadings will be free.

The jamb extension with rebate is a continuously shaped piece of wood made of edge-glued and veneered wood. The jamb extension is used when the wall width is greater than the door or window jamb width. It is attached to the edge of the window or door frame and extends flush to the wall interior. The jamb extension with rebate has a curved rebate (resembling a slanted cutout) cut continuously down the length on the back surface. The rebate facilitates the fastening of the jamb extension to the door or window frame. The sample jamb extension with a rebate measures approximately 2” wide and 11/16” thick. It is composed of a core of edge-glued jack pine lumber. The face is laminated with a veneer of ponderosa pine. One edge is stated to be covered with a veneer of ponderosa pine. The sample appears to have both edges covered with a veneer; one edge has a 6 mm thick veneer strip and the other edge has a 2 mm thick veneer strip. The jamb extension with rebate may infrequently be imported primed.

The jamb extension with rebate, consisting of veneered and edge-glued wood and with covered edges, is no longer classifiable in heading 4412, HTSUS. It is provided for as builders’ joinery in heading 4418, HTSUS.

However, the subject jamb extension with rebate is not classifiable in subheading 4418.90.2000, HTSUSA, as you suggested. Subheading 4418.90.2000, HTSUSA, provides for edge-glued lumber only. The jamb extension with rebate is processed beyond the stage of edge-glued lumber.

The applicable subheading for the jamb extension with rebate, consisting of edge-glued and veneered wood and with covered edges, whether or not primed, will be 4418.90.4590, HTSUSA, which provides for builders’ joinery and carpentry of wood, other. The general rate of duty will be 3.2 percent ad valorem.

Importation of mahogany products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:

U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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