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April 22, 1999

CLA-2-44:RR:NC:SP:230 D89932


TARIFF NO.: 4418.10.0000; 4418.20.40; 4418.20.80

Mr. Jim Wickstead
434 Delaware Ave.
Buffalo, N.Y. 14202

RE: The tariff classification of used building materials and components from Canada.

Dear Mr. Wickstead:

In your letter dated March 26, 1999, you requested a tariff classification ruling on behalf of your client, Lassen, Inc. (Ontario, Canada).

Your client plans to purchase used buildings in Canada and salvage them for their wooden posts, beams, floor slats, siding, doors and windows. You indicate that the buildings will be dismantled completely and shipped to the United States in their primary forms, e.g., boards, planks, sheets, etc. However, you state that the windows and doors will be preserved intact.

You state further that the products brought into the U.S. “could either be sold as individual pieces of wood, or reconstructed in a likeness of the building for which they were previously constructed.”

You ask whether these items are classifiable as builders’ joinery in heading 4418 of the Harmonized Tariff Schedule of the United States (HTS), or, alternatively, in their various “primary” headings elsewhere in chapter 44.

The applicable subheading for the wooden windows will be 4418.10.0000, HTS, which provides for builders’ joinery and carpentry of wood...: windows, French-windows and their frames. The general rate of duty will be 3.2%. The applicable subheading for the wooden doors will be 4418.20, HTS, which provides for builders’ joinery and carpentry of wood...: doors and their frames and thresholds. At the eight-digit level, the applicable subheading for French doors is 4418.20.40, while the applicable subheading for other doors is 4418.20.80. In either case, the general rate of duty will be 4.8%.

Due to the wide range of possible dimensions, configurations, species, and additional factors pertaining to the other products mentioned in your letter, it is not practical for us to rule on those items in this letter. Suffice it to say that each wood product must be individually classified, according to its particular characteristics, in the appropriate heading within chapter 44. Although it is possible that heading 4418 might apply in some instances, we can offer no assurance to that effect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 212-637-7009.


Robert B. Swierupski

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