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NY L82486

February 25, 2005

CLA-2-44:RR:NC:SP:230 L82486


TARIFF NO.: 4421.90.4000; 4409.20.9000

Ms. Jennifer Cheng
Ta Chen International Corp.
5855 Obispo Ave.
Long beach, CA 90805

RE: The tariff classification of wooden shutter panels and components therefor, from China.

Dear Ms. Cheng:

In your letter dated December 10, 2004, together with a supplemental submission received here on February 11, 2005, you requested a tariff classification ruling on several items. You also provided additional information by telephone.

The first item, photos of which were submitted, is a painted wood shutter panel. This article is a fully assembled wooden panel consisting of a series of movable, horizontal louvers mounted within a rectangular framework composed of left and right stiles (vertical pieces) and top and bottom rails (horizontal pieces). In addition, a wooden “tilt rod,” which can be manually activated to move the louvers, runs vertically through the center of the article. (For illustrative purposes, the submitted photos show the panel mounted, on hinges, within a separate, external wooden frame. You state that this external frame will not be included with the imported shutter panels.)

You were unable to provide the dimensions of the panels because they will be custom made to suit individual customer specifications. However, you stated that the panels will be used as interior window coverings (i.e., as an alternative to curtains, blinds, etc.) in commercial, institutional and residential buildings.

The applicable subheading for the assembled, painted wood shutter panels, as described above, will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of wood: wood blinds, shutters, screens and shades, all the foregoing with or without their hardware: other (than certain specified kinds). The rate of duty will be 5.1%.

The remaining items to be classified are the individual shutter components, imported separately. A sample section of each was submitted for our examination.

The sample of the rail is a basswood board, 4-11/16” wide by 1” thick, which has been continuously rabbeted along one corner of one edge.

The sample of the stile is a basswood board, 2” wide by 1-1/8” thick, which has a shallow, continuous groove running continuously along each of two opposite faces near one edge.

The sample of the louver is a basswood board whose faces and edges have been continuously shaped so as to give the article a uniform elliptical cross-section throughout its length. It is approximately 4½” in width by 7/16” in maximum thickness.

The sample of the tilt rod is a basswood stick whose cross-section dimensions are approximately ½” x 9/16”. One face has been fully, uniformly rounded throughout its length.

All of the above-described component samples have unworked, square-cut ends. The samples have not been drilled, dadoed, mortised or otherwise worked beyond the continuous shaping indicated. You have stated that, with the exception of their longer length and the fact that they may be imported either painted or unpainted, the actual imported components will be in the same condition as represented by the samples.

The applicable subheading for the basswood rails, stiles, louvers and tilt rods, whether painted or unpainted, will be 4409.20.9000, HTS, which provides for other (than certain enumerated) wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: nonconiferous. The rate of duty will be Free.

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 Border Protection (CBP) 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 CBP.

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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