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NY 896800

May 11, 1994

CLA-2-44:S:N:N8:230 896800


TARIFF NO.: 4418.90.4090

Mr. Gary M. Smith
A. N. Deringer, Inc.
2436 Bagley Avenue
Detroit, MI 48216-1816

RE: The tariff classification of wooden balusters from Canada

Dear Mr. Smith:

In your letter dated April 4, 1994, on behalf of the shipper, George Guenzler & Sons, and the consignee, American Heritage Woods, you requested a tariff classification ruling.

The ruling was requested on a wooden baluster made of solid wood. A sample was submitted. It consists of a 36 inch high spindle shaped piece of wood. It will be used as an upright support for a handrail in a staircase.

The applicable tariff provision for the wooden baluster 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 general rate of duty will be 5.1 percent ad valorem.

You also inquired in your letter regarding the application of the temporary duty modification under subheading 9905.44.10, HTSUSA. Subheading 9905.44.10 applies specifically to "pressure treated lumber, finger-jointed builders' joinery, and edge-glued lumber (provided for in subheading 4418.90.40)" but it does not apply to all products entered under subheading 4418.90.40. Since the wooden balusters are made of solid wood and are not pressure treated, the provision in subheading 9905.44.10 would not apply. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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