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NY N018119




November 2, 2007

CLA-2-44:OT:RR:E:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.9040

Mr. Quincy Knowlton
Vanport International, Inc.
25590 SE Wally Road
Boring, OR 97009

RE: The tariff classification of beaded deck balusters from China

Dear Mr. Knowlton:

In your letter dated October 4, 2007 you requested a tariff classification ruling.

The ruling was requested on deck balusters, which are used as side railings for decks. Photographs and a description were submitted. The balusters are made of Chinese cedar (Cunninghamia lanceolata). They measure 36.5 mm x 36.5 mm x 916 mm to 1067 mm long. Two opposite sides of the balusters are continuously shaped with two grooves and a center bead running lengthwise down the surface. The ends are square-cut. The balusters are not otherwise processed.

The applicable subheading for the beaded deck balusters, described above, will be 4409.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other (than wood continuously shaped along any of its ends): Other (than certain enumerated products): Other (than western red cedar). The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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