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NY B80908

February 6, 1997

CLA-2-44:RR:NC:2:230 B80908


TARIFF NO.: 4418.90.4090; 4421.90.9840

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

RE: The tariff classification of finger-jointed pine door jamb moldings worked on the ends and finger-jointed pine door stiles worked on the ends from Canada; applicability of 9905.44.10 and 9905.44.15

Dear Ms. Fountaine:

In your letter dated December 31, 1996, on behalf of Bois Gous of Quebec, you requested a tariff classification ruling.

The ruling was requested primarily to determine the applicability of subheadings 9905.44.10 and 9905.44.15, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), to certain wood products previously ruled on in ruling numbers 815420 of November 1, 1995 and A82523 of May 9, 1996. Four samples of the products were submitted for review. They consist of a door jamb molding, a brickmould molding, a side door stile and a bottom door stile or rail. The door jamb molding has one end cut out or dadoed and it has a shallow cut out for a hinge along a portion of the length. The brickmould molding has one end cut at an angle. Both door stiles have both ends cut out or dadoed. All four products are shaped pieces made of finger-jointed pine.

The applicable tariff provision for the end-worked door jamb moldings and brickmould moldings will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The general rate of duty will be 4 percent ad valorem.

The applicable tariff provision for both end-worked door stiles will be 4421.90.9840, HTSUSA, which provides for other articles of wood. The general rate of duty will be 4 percent ad valorem.

Subheadings 9905.44.10 and 9905.44.15 provide for duty free treatment of certain articles if they meet the origin requirements of chapter 99. Subheading 9905.44.10 provides for pressure treated lumber, finger-jointed builders' joinery, and edge-glued lumber (provided for in subheading 4418.90.40). Subheading 9905.44.15 provides for laminated hemlock post blanks, finger-jointed lumber, and edge-glued lumber (provided for in subheading 4421.90.90).

Subheadings 9905.44.10 and 9905.44.15 do not encompass all articles classifiable under 4418.90.40 or 4421.90.90. They primarily include edge-glued lumber which may or may not be finger-jointed. They do not include lumber which is finger-jointed only because this product is provided for in heading 4407. They also do not include articles which have been worked on the ends and are no longer considered to be lumber. The four products being classified are end-worked and made only of finger-jointed wood. Consequently, subheadings 9905.44.10 and 9905.44.15 are not applicable.

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.


Gwenn Klein Kirschner

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