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NY L85710

July 13, 2005

CLA-2-44:RR:NC:2:230 L85710


TARIFF NO.: 4421.90.9740; 4418.90.4590

Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of lattice frame components, floor truss web components, pre-drilled refrigerator components from Canada

Dear Ms. Barney:

In your letter dated June 9, 2005, on behalf of your client, Olympic Industries Inc., you requested a tariff classification ruling.

The ruling was requested on four wood products consisting of lattice frame components, rabbeted end matched bevel siding, floor truss web components and pre-drilled refrigerator components. Representative samples and/or descriptive literature were submitted.

The lattice frame components consist of 1-1/4” x 1-1/4” solid strips of spruce-pine-fir or cedar wood. The lengths will range from 2 to 8 feet depending on the size of the lattice panel. The frame components have a continuous ½” deep x 5/8” wide groove running lengthwise down the center of one face. The purpose of the groove is to hold and frame the lattice panel cross strips, which will be attached after importation and are not included in this ruling request. The frame components will have a 45 degree angle cut on both ends for assembling four pieces together to make a frame. In addition, you state that the ends may have, instead of an angle cut, mortise and tenon joint cuts. A sample having angle cut ends was submitted.

You suggested classification in subheading 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for coniferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces. However, the angle cuts and the mortise and tenon joint cuts are not continuously shaped cuts. Therefore, subheading 4409.10.0500, HTSUSA, or any other subheading within heading 4409 does not apply.

The applicable subheading for the lattice frame components with a continuous groove down the center as described and with angle cut ends or mortise and tenon joint cut ends will be 4421.90.9740, HTSUSA, which provides for other articles of wood, other. The general rate of duty will be 3.3 percent ad valorem.

The rabbeted end matched bevel siding is described as spruce-pine-fir bevel siding measuring 7-1/4” wide and tapering in thickness from1-1/4” thick to 3/8”. The siding is stated to be rabbeted and end matched. A drawing of the product was submitted. However, the end working is not clear in the drawing.

Your inquiry does not provide enough information for us to give a classification ruling on the rabbeted end matched bevel siding. Your request for a classification ruling should include sample sections showing the processing of both ends. When this information is available, you may wish to consider resubmission of your request for this product.

The floor truss web components consist of solid 2 x 3 or 2 x 4 or 2 x 6 boards of spruce-pine-fir or hemlock wood cut to a length of 19-7/8”. Each end will be angle cut with two angles, 41.9 degrees and 40.9 degrees. A diagram and photographs were submitted. The floor truss web components fit diagonally between two floor joists. The angle cuts facilitate the fit between adjacent web components and the floor joists.

The applicable subheading for the floor truss web components with angle cut ends will be 4418.90.4590, HTSUSA, which provides for builders’ joinery and carpentry of wood, other. The general rate of duty will be 3.2 percent ad valorem.

The pre-drilled refrigerator components consist of solid boards of spruce-pine-fir wood measuring 1-1/16” thick x 4-1/8” wide x 30-1/4” or 32-1/4” long. The boards have two countersunk holes drilled in at specific locations, 1” from one end and 6” from the other end. The holes receive the metal feet of refrigerators or freezers. The boards are attached to the appliances during the manufacturing process and remain on the appliances until received by the ultimate purchaser. In addition, the boards may have two blocks of low density fiberboard attached to the bottom side. The sample submitted has two small blocks of fiberboard attached with nails on or near the holes on the bottom.

The applicable subheading for the pre-drilled refrigerator components (with or without fiberboard blocks) described above will be 4421.90.9740, HTSUSA, which provides for other articles of wood, other. The general rate of duty will be 3.3 percent ad valorem.

The floor truss web components with angle cut ends and the pre-drilled refrigerator components without fiberboard blocks described above 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 U.S. Customs and Border Protection.

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 U.S. 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 the 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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