United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A89515 - NY A89580 > NY A89572

Previous Ruling Next Ruling
NY A89572

December 11, 1996

CLA-2-44:RR:NC:2:230 A89572


TARIFF NO.: 4418.90.4090

Ms. Isabelle C. Fountaine
A. N. Deringer, Inc.
HC 76 Box 625
Jackman, ME 04945

RE: The tariff classification of bevelled deck posts, steps with rounded ends and decorative deck boards from Canada

Dear Ms. Fountaine:

In your letter dated November 12, 1996, on behalf of Maibec Industries you requested a tariff classification ruling. The ruling was requested on a number of different products. Products other than the ones covered by this ruling will be covered in ruling numbers A89854, A89855, and A89856.

The products to be ruled on in this letter consist of bevelled deck posts, steps and decorative boards. Descriptive literature for the deck post was submitted. The deck post is made of spruce/pine/fir and is pressure treated. It measures approximately 4 inches square and is 4 feet long. The bottom of the post is half cut out for installation against a deck floor. The top of the post is bevelled for a decorative finish.

A sample of the steps was submitted. The sample consists of of a solid piece of wood measuring approximately 5 inches wide by 1-1/2 inches thick by 3 feet long. The species of wood is spruce/pine/fir and the wood has been pressure treated. One edge has been rounded and in addition, the two ends have been rounded. A ruling (NY 816080) was previously issued on a step made of solid wood with one edge rounded and with unworked ends. That classification would not apply to steps with rounded ends.

A sample of the third product to be classified, decorative boards, was also submitted. The sample consists of a pressure treated solid piece of wood measuring 3-3/8 inches wide by 3/4 inch thick by 3 feet long. The edges have been shaped to a decorative pattern that is not continuous down the length. The pattern is symmetrical but not repetitive. The decorative boards are used for the side railings of decks in a manner similar to balusters.

The applicable tariff provision for the bevelled deck post, the steps with rounded ends and the decoratively shaped deck boards 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 4.3 percent ad valorem. Effective January 1, 1997 the general rate of duty will be 4 percent ad valorem.

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.


Previous Ruling Next Ruling

See also: