CLA-2-44:R:N4:230 815420
Ms. Isabelle C. Fountaine
A. N. Deringer, Inc.
HC 76 Main Street
Jackman, ME 04945
RE: The tariff classification of finger-jointed pine blanks, door jamb moldings and parts of frames for doors from Canada
Dear Ms. Fountaine:
In your letter dated September 27, 1995, on behalf of Goulet & Sons Ltd of Quebec, you requested a tariff classification ruling.
The ruling was requested on clear finger-jointed pine wood used in making door and window frames. Five sample sections were submitted. Two of the products are blanks or rectangular boards composed of clear finger-jointed pine in lengths of 7, 10, 14 and 16 feet, in widths of 4, 5, 6, 7 and 8 inches and in thicknesses of 5/4 or 6/4. One blank is rough finished and the other is dressed on four sides. They are not further shaped or worked.
A third product consists of a finger-jointed pine molding continuously shaped along the length and the surface and which is intended to be used as a jamb or a header for a door frame. It measures 1-3/16 by 4-9/16 inches or 1-3/16 by 6-9/16 inches and either 7 feet long for a jamb or 3 feet long for a header. It may have optional cutouts for a strike plate and hinges. A fourth product is the same as the third product except that it has been primed with beige paint.
The fifth product consists of a "brickmould" molding which is grooved down the length of the top and bottom surface and rounded on all four edges. It is designed to fit on the jamb or header piece of the door frame and measures 1-1/8 by 2 inches or 1-3/16 by 2 inches and either 7 feet or 3 feet long. It may be optionally cut at a 45 degree angle on the ends and it may be primed.
The applicable subheadings for the finger-jointed pine blanks will be 4407.10.0021 through 4407.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), depending on the particular species of pine and whether rough or dressed. These subheadings provide for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; coniferous; not treated; of various pine species (Pinus spp); rough and other than rough. The general rate of duty will be Free.
The applicable subheading for the door jamb moldings and the brickmould molding whether or not primed but without optional end working or optional cutouts will be 4409.10.4000, HTSUSA, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; standard wood moldings; pine (Pinus spp.). The general rate of duty will be 1.2 percent ad valorem.
The applicable subheading for the door jamb moldings with the optional cutouts and for the brickmould molding cut at an angle on the ends will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The general rate of duty will be 4.7 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division