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NY 815464

November 2, 1995

CLA-2-44:R:N4:230 815464


TARIFF NO.: 4418.90.4090

Mr. Thomas J. Welsh
Welsh Forest Products
Suite 300
5865 Ridgeway Center Pkwy
Memphis, TN 38120

RE: The tariff classification of oak fittings for handrails from China

Dear Mr. Welsh:

In your letter dated September 29, 1995 you requested a tariff classification ruling.

The ruling was requested on various fittings to be used with handrail moldings. The fittings consist of the pieces used to start, turn and end a handrail and include such various pieces as opening caps, tandem caps, quarterturns, up easings, over easings, left and right hand volutes, left and right hand turnouts, return ends, starting easings and ending easings. A representative sample of an up easing was submitted. It is an 8-1/2 inch handrail section curved into an arc. All of the fittings will be composed of glued up or laminated red oak lumber.

The applicable subheading for the oak handrail fittings will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders' joinery and carpentry of wood. The rate of duty 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 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 212-466-5779.


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