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NY I84722

August 19, 2002

CLA-2-44:RR:NC:2:230 I84722


TARIFF NO.: 4418.90.4590

Mr. Eric K. Larson
Border Brokerage Co., Inc.
P.O. Box 3549
Blaine, WA 98231

RE: The tariff classification of beveled balusters from Canada

Dear Mr. Larson:

In your letter dated July 11, 2002, on behalf of B. W. Creative Wood Industries Ltd. of Maple Ridge, B. C., Canada, you requested a tariff classification ruling.

The ruling was requested on beveled balusters. Balusters are the upright members of a railing for a porch, deck or stairway. The balusters to be classified are square 2”x 2” S4S boards with eased edges and with one or both ends cut at a 45 degree angle. The balusters will be imported in lengths of 36”, 42” and 48”. The species of wood may be western red cedar or lodge pole pine. The imported balusters may be pressure treated, primed or unfinished.

Three representative samples and descriptive literature were submitted. The first sample consists of a 42” long and approximately 1-7/16” x 1-7/16” square board of western red cedar with one end cut across at an angle for 1” of the length. The other end is square cut. The second sample consists of a 42” long square board of lodge pole pine with both ends cut at an angle. The third sample consists of a 48” long square board of pressure treated lodge pole pine with both ends cut at an angle.

The applicable subheading for all of the beveled balusters described above with one or both ends cut at an angle will be 4418.90.4590, 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 3.2 percent ad valorem.

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 and origin 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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