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NY J83186

May 1, 2003

CLA-2-44:RR:NC:2:230 J83186


TARIFF NO.: 4418.90.4590; 4407.10.0015; 4407.10.0016

Mr. Karl F. Krueger
Danzas AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034

RE: The tariff classification of balusters with angle cut ends and with square ends from Canada

Dear Mr. Krueger:

In your letter dated April 2, 2003, on behalf of your client, Brite Manufacturing Inc. of Ontario, Canada, you requested a tariff classification ruling.

The ruling was requested on three kinds of wooden balusters with different cut ends. The first kind has an angle cut on both ends. The second kind has an angle cut on one end and a square cut on the other end. The third kind has a square cut on both ends. All of the subject balusters are of spruce/pine/fir mixtures or hemlock/fir mixtures. They consist of sawn boards with eased edges. They will be imported in lengths of 36”, 42” and 48” and used as the vertical components of deck railings.

A representative sample of a baluster with one angle cut end and one square cut end was submitted. The sample consists of a piece of wood measuring approximately 1-5/16” x 1-5/16” x 9-1/2” long. It has slightly rounded or eased edges. The square cut end is cut straight across at a 90-degree angle. The other end is cut at a 45-degree angle for 1-1/8” of the length.

The applicable subheading for the balusters with one or both ends cut at a 45-degree 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 applicable subheading for the balusters with both ends square cut will be 4407.10.0015, HTSUSA, for mixtures of spruce/pine/fir species or 4407.10.0016, HTSUSA, for mixtures of hemlock/fir. The subheadings provide for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm, coniferous, other than finger-jointed, not treated. The general rate of duty will be free.

The balusters with angle cut ends or square cut ends 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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