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NY R01850

May 6, 2005

CLA-2-44:RR:NC:SP:230 R01850


TARIFF NO.: 4421.90.4000

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

RE: The tariff classification of wooden shutter panels imported with the frames on which they will be hung, from China.

Dear Ms. Cheng:

In your letters dated April 1 and April 26, 2005, you requested a tariff classification ruling.

The ruling was requested on assembled wooden shutter panels, either painted or unpainted, to be imported for use as interior window covers in homes or commercial buildings. Photos submitted with your inquiry show that the shutters will be in various sizes and shapes, e.g., rectangular, octagonal, quarter-round, arching, etc. In each instance, however, the article will consist of a series of movable wooden louvers mounted within a wooden framework.

Each imported shutter panel will be accompanied by the separate, external wooden frame upon which it will ultimately be hung (by means of pre-installed hinges). You state that the external frames will be imported in either fully assembled or “knocked-down” condition. The knocked-down versions will consist of a matched set of continuously shaped boards having mitered ends with special joint cutouts. Following importation, the knocked-down frames will be assembled by placing the boards in the proper configuration and fastening the mitered ends together by inserting irregularly shaped pegs (“joint keys”) into the aligned cutouts. (We presume that glue will also be used to secure these joints.)

The applicable subheading for the assembled wood shutter panels (whether painted or unpainted) imported together with their external frames (whether assembled or knocked down), 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 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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