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May 7, 1999

CLA-2-44:RR:NC:2:230 E80694


TARIFF NO.: 4418.90.4090

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, MT 59484

RE: The tariff classification of wooden cupolas from Canada

Dear Ms. Campbell:

In your letter dated April 6, 1999, on behalf of Calgary Cupola, you requested a tariff classification ruling.

The ruling was requested on cupolas designed to be put on roofs of garages and garden sheds. A brochure was submitted. The cupolas are square hollow capped structures attached to the peak of a roof. They are decorative but can also provide natural air circulation.

The cupolas are made from solid spruce wood and spruce plywood. They may be unfinished or painted white. The cupolas consist of a bottom or skirt with six to ten louvers and a top or cap in three styles (cottage, gable and gambrel). The cap may be finished with either cedar shakes or asphalt shingles. The skirt is notched on the bottom to a specific angle so that the cupola is ready to be fastened to the roof.

The applicable tariff provision for the wooden cupolas will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other buildersÂ’ joinery and carpentry of wood. The general rate of duty will be 3.2 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 212-637-7009.


Robert B. Swierupski

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