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NY A85712

July 31, 1996

CLA-2-44:RR:NC:GI:230 A85712


TARIFF NO.: 4407.10.0005; 4409.10.4500; 4418.90.4090

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

RE: The tariff classification of nailing strips, square balusters, bevelled balusters and moldings for deck rails from Canada

Dear Ms. Fountaine:

In your letter dated July 10, 1996, on behalf of Maibec Inc., you requested a tariff classification ruling.

The ruling was requested on various items including clapboard siding, moldings for lattice partitions used as deck rails or walls, balusters and decorative boards. Descriptive literature was submitted.

The moldings consist of end caps, dividers, small top rails, large top rails and nailing strips. All are made of solid spruce/pine/fir and are CCA pressure treated. The nailing strips are one inch square pieces of wood not shaped and not worked on the ends. The end caps, dividers and top rails are continuously shaped pieces of wood used in finishing and holding lattice panels in order to make lattice style deck rails or walls.

The balusters are used as upright supports for deck rails. They are made of spruce/pine/fir combination wood and are CCA pressure treated. The square balusters are two inch square pieces of wood not shaped and not worked on the ends. The bevelled balusters are angle cut at one or both ends. The bevelled balusters may be square in profile or trapezoidal with two tapered unparallel sides.

The applicable tariff provision for the nailing strips and square balusters with unworked ends will be 4407.10.0005, 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; coniferous; treated with
paint, stain, creosote, or other preservative. The general rate of duty will be Free.

The applicable tariff provision for the end cap, divider and top rail moldings will be 4409.10.4500, HTSUSA, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; standard wood molding; other. The general rate of duty will be Free.

The applicable tariff provision for the bevelled balusters will be 4418.90.4090, HTSUSA, which provides for builders' joinery and carpentry of wood; other, other. The general rate of duty will be 4.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling for the clapboard siding or for the decorative board. Your request for a ruling for these items should include a sample section of each and a description of the manufacturing steps of each.

Articles classifiable under 4407.10.0005, HTSUSA, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

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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