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NY 812223

August 3, 1995

CLA-2-44:S:N:N3:230 812223


TARIFF NO.: 4407.21.0095; 4418.90.4090; 8414.51.0060

Mr. Raymond F. Sullivan, Jr.
Willkie Farr & Gallagher
Three Lafayette Center
1155 21st Street, NW
Washington, DC 20036-3384

RE: The tariff classification of rafters and other wooden components for a prefabricated conservatory from Malaysia and of a solar powered ceiling vent from the United Kingdom

Dear Mr. Sullivan:

In your letter dated June 30, 1995, on behalf of the exporter, Wickes plc, and the importer, Hartford Conservatories, Inc., you requested a tariff classification ruling. Your ruling request includes additional information for the components that were not ruled upon in Customs Ruling Letter NY 806012, dated February 15, 1995.

The ruling was requested on beams and other wooden members for a prefabricated conservatory, on a solar powered ceiling vent and on panel bolts. In a subsequent letter dated July 26, 1995, you stated that the panel bolts would be sourced in the United States and that the ruling request for the bolts was withdrawn.

Specification sheets with profiles of the various wooden parts were submitted. The wooden parts include radial rafters, wallplates, purlins (horizontal members or beams supporting rafters), sills (base for the wall panels), headplates, fascia boards, cover beads, corner posts, ridge board (longitudinal member at the apex of the roof), and other shaped timbers. The wall plates, purlins and ridge board are square or rectangular in profile and are not further finished by end working, notching, grooving, drilling or any other process. The other parts are shaped pieces of wood and are fully fabricated. All wooden parts are composed of solid Dark Red Meranti.

A sample of the solar powered ceiling vent was submitted. It is a solar powered vent fan designed for installation in the ceiling of the conservatory. Fan speed and operation are directly related to the amount of light striking the photocell.

The applicable subheading for the wall plates, purlins and ridge board which are rectangular in profile and not otherwise further worked will be 4407.21.0095, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: of the following tropical woods: Dark Red Meranti, etc. The duty rate will be Free.

The applicable subheading for the rafters, sills, headplates, fascia boards and other shaped and further worked parts will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The duty rate will be 4.7 percent ad valorem.

Articles classifiable under subheading 4418.90.4090, HTSUSA, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

The applicable subheading for the solar powered vent fan will be 8414.51.0060, HTSUSA, which provides for fans: table, floor, wall, ceiling or roof, with self-contained electric motor, for permanent installation, other. The duty rate will be 4.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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