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NY I80973

May 15, 2002

CLA-2-44:RR:NC:SP:230 I80973


TARIFF NO.: 4409.10.9020; 4409.10.9040

Mr. Kerry Baran
Canada Japan Woodworks Ltd.
805 Crowley Avenue
Kelowna, BC V1Y 7G6

RE: The tariff classification of wine rack parts of wood from Canada.

Dear Mr. Baran:

In your letters dated March 27 and April 24, 2002, you requested a tariff classification ruling.

The goods in question are identified as “bottle ladder kits” to be used in the construction of modular wine racks for custom-built cellars. You explain that a typical “kit” consists of two upright wooden “legs” and 40 wooden “bottle cleats.” However, these components are not packaged as a unit but are put up on a pallet that may typically contain 400 “legs” and 8000 “cleats.” The components will be made of either western red cedar or spruce/pine/fir (S-P-F). Two cleats and a section of a leg were submitted as samples for our examination.

The sample “leg” is a solid wood board having a rectangular cross section measuring 11/16” x 1½” and square-cut ends. All four edges are continuously rounded along their length. You state that in their imported condition, the legs will commonly be 72” long, but sometimes may be different to conform to particular cellar designs.

The “bottle cleats” are solid wood sticks, about 12” in length, having an 11/16” square cross section. Each sample has two continuously rounded edges down the length on one side. One sample has two square-cut ends. The other sample is an alternate style having one square-cut end and one end cut at a slight angle (said to be for aesthetic purposes only).

Following importation, the cleats will be stapled or nailed horizontally at regular intervals between the two vertical, parallel legs to form a ladder-like assembly. Two or more “ladders” can then be attached to one another, using “spacer bars” made of 1x1 or 1x2 lumber, so as to form a wine rack. The spacer bars are not included in the instant kits and must be supplied by the end user. Because the system is modular, the size and capacity of the rack can be increased by adding more ladders.

In their condition as imported, the components are parts of a “bottle ladder.” The “bottle ladder” is in turn a part of a wine rack. Thus, as imported, the upright wooden “legs” and the wooden “bottle cleats” are, for tariff purposes, merely shaped pieces of wood.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first according to the terms of the headings of the tariff schedule and any relative section or Chapter notes. In the present case, the subject products are classifiable according to GRI 1, that is, classification is determined according to the terms of the applicable heading.

The applicable subheading for the “bottle ladder kits,” when of western red cedar, will be 4409.10.9020, HTSUS, which provides for wood continuously shaped along any of its edges, ends or facesconiferous: other: western red cedar. The rate of duty will be free.

The applicable subheading for the “bottle ladder kits,” when of S-P-F, will be 4409.10.9040, HTSUS, which provides for wood continuously shaped along any of its edges, ends or facesconiferous: other: other. The rate of duty will be free.

The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.


Robert B. Swierupski

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