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NY L86203




August 1, 2005

CLA-2-44:RR:NC:SP:230 L86203

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4540; 4418.90.4590

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

RE: The tariff classification of wood posts, corners and corbels, all made of glued-up lumber, from Canada.

Dear Ms. Barney:

In your letter dated June 27, 2005, you requested a tariff classification ruling on behalf of Synergy Wood Processing, Inc. (Armstrong, BC, Canada). Three samples and related product literature accompanied your request. All of the items are “engineered” wood products that appear to be dedicated for use in the construction of buildings.

The sample identified as a “Quattro Post” consists of four pieces of lumber whose edges have been jointed and glued together so as to form a hollow wooden column having a 5-3/8” square cross section. All four edges of the column are slightly beveled. The literature states that “Quattro Posts” are designed for applications such as porch posts, deck posts and interior/exterior wood columns.

The sample identified as a “Quattro Corner” consists of two pieces of lumber that have been glued together to form an L-shaped profile. The literature indicates that the item is designed to be installed vertically along the exterior corner of a building to cover the seam where the ends of horizontal siding boards converge.

The sample identified as a “Quattro Corbel” is a wood article resembling a short, decoratively shaped timber. It has been gouged so that it will slip over an exposed rafter tail under the eaves of a building. The sample, which measures approximately 5½” wide by 3½” thick by 24” long, appears to be made of four pieces of lumber that have been laminated together face-to-face.

The applicable subheading for the “Quattro Post” will be 4418.90.4540, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ joinery and carpentry of wood : other fabricated structural wood members. The general rate of duty will be 3.2%.

The applicable subheading for the “Quattro Corner” and the “Quattro Corbel” will be 4418.90.4590, HTS, which provides for other (non-enumerated) 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 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 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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