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NY 817990

January 25, 1996

CLA-2-44:RR:NC:GI:230 817990


TARIFF NO.: 4418.90.4090

Ms. Isabelle C. Fountaine
A. N. Deringer, Inc.
HC 76 Main Street
Jackman, ME 04945

RE: The tariff classification of a door jamb molding with a cutout for a strike plate or for a hinge and of a brickmould molding with an angle cut at one end from Canada

Dear Ms. Fountaine:

In your letter dated December 27, 1995 you requested a tariff classification ruling. The request was made on behalf of your client, Goulet & Sons Ltd., and was made following our ruling NY 815420 of November 1, 1995.

Samples of three products which were referred to as optional products in the previous ruling were submitted. They consist of a door jamb molding with a cutout for a hinge, a door jamb molding with a cutout for a strike plate and a brickmould molding with an angle cut at one end. The moldings are composed of finger-jointed wood. Both door jamb moldings have been primed with white paint.

Classification under the provision for standard wood moldings in subheading 4409.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), was suggested. However, the moldings classifiable in this subheading are governed by the terms of the superior heading of 4409, which provides for wood which has been continuously shaped along the edges or faces only. Wood which has been worked on one or more ends and wood which has been worked beyond continuously shaping such as by adding one or more cutouts is beyond the scope of this heading.

The applicable tariff provision for the door jamb moldings with a cutout for a hinge or with a cutout for a strike plate and for the brickmould molding with an angle cut at one end will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The general rate of duty will be 4.3 percent ad valorem.

The special tariff provision of subheading 9905.44.10, HTSUSA, would not apply for builders' joinery made of finger-jointed lumber only or for builders' joinery further worked on the ends or with cutouts. This subheading provides for pressure treated lumber and edge-glued lumber which are considered builders' joinery and classifiable in subheading 4418.90.40. It does not include all products classifiable in subheading 4418.90.40.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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