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NY M87842

November 30, 2006

CLA-2-44:RR:NC:2:230 M87842


TARIFF NO.: 4418.90.4590

Ms. Dorothy Trombley
Norman G. Jensen, Inc.
102 West Service Road
Champlain, NY 12919

RE: The tariff classification of wooden posts for staircases from Canada

Dear Ms. Trombley:

In your letter dated October 24, 2006, on behalf of the shipper, Colonial Elegance Inc., you requested a tariff classification ruling.

The ruling was requested on four styles of wooden posts. Samples of the posts were submitted. The posts are of a kind designed for staircases, porches or decks.

Post # 4654 consists of a rectangular block with rounded edges and a beveled top. It has a 3” square cross-section and is approximately 40” long. It is composed of edge-glued hemlock lumber. Post # 4650F is similar in all respects to style # 4654 except that it has additional decorative grooves in the middle of each of the four sides. Post # 5656 consists of a 3” square x 40” long edge-glued oak lumber block with additional decorative components glued thereon - namely, a profile-shaped fiberboard base surround, decorative molding on each of the four sides and a 2” decorative top. Post #1560 consists of a 3-1/2” square x 38” long block of edge-glued pine lumber with a spindle shaped center and a 4” high finial top.

The applicable subheading for post # 4654, post # 4650F, post # 5656 and post # 1560 will be 4418.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ joinery and carpentry of wood, other. The general rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 4418.90.46 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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