CLA-2 RR:TC:TE 960312 jb
Port Director
United States Customs
610 S. Canal Street
Chicago, IL 60607-4523
RE: Decision on Application for Further Review of Protest No.
3901-96-102471; classification of wooden poles and related
drapery hardware
Dear Sir:
This is a decision on application for further review of a
protest timely filed by Wasserman, Schneider & Babb, on behalf of
Kirsch Inc., on October 18, 1996, against your decision regarding
the classification of wooden poles and related drapery hardware.
All entries were liquidated on July 26, 1996. No samples were
received by this office for examination.
FACTS:
The submitted merchandise consists of wooden poles and
related wooden hardware such
as brackets and finials, for hanging curtains and drapery in
homes. The poles comes in two styles, smooth and fluted, and are
available in diameters of 7/8 inch, 1-3/8 inches, and 2 inches,
and in lengths of 4, 6, 8, and 12 feet. The Protestant claims
that in their imported condition the ends of the poles have small
pre-drilled holes to facilitate attachment of finials; the poles
are cut to standard lengths corresponding to standard window
widths. The Protestant states that the poles are not designed or
intended to be cut by the consumer after purchase. The poles are
packaged in shrink-wrap plastic with labels depicting assembly of
the poles with finials, brackets and curtain rings.
In addition to the wooden poles, the remaining hardware
includes three styles of finials, brackets, curtain rings,
sockets, swivels and elbows; these items are available in the
same diameters as the poles. These items were classified in
heading 4421, Harmonized Tariff Schedule of the United States
(HTSUS), as other articles of wood, and their classification is
not disputed by the Protestant. As such, this letter will only
address the wooden poles.
At the time these wooden poles were classified, no samples
were made available to Customs. Additionally, although the
wooden poles were described as featuring "small pre-drilled holes
at the ends of the poles" the accompanying literature stating
that the poles "may be cut to fit the window" left some confusion
with respect to the function of the holes if they could later be
cut by the consumer. Accordingly, as the presence of the holes
could not be substantiated, Customs classified the poles in
heading 4409, HTSUS. The Protestant disagrees with this
classification determination and argues that the correct
classification for this merchandise is in one of the following
headings: 4418 (providing for, among other things, builder's
joinery and carpentry of wood), 4420 (providing for, among other
things, wooden articles of furniture not falling within chapter
94), or 4421 (providing for, among other things, other articles
of wood), HTSUS.
ISSUE:
What is the proper classification for the subject
merchandise?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Chapter 44, HTSUS, provides for, among other things, wood
and articles of wood. This chapter is structured so that less
processed wood appears at the beginning of the chapter followed
by more advanced wood in later headings within the same chapter.
Thus, for example, heading 4407, HTSUS, is a general provision
for wood that has not been processed in any way, other than
provided for under that heading, and heading 4421, HTSUS, is a
basket provision for articles of wood that cannot be classified
elsewhere in the chapter.
Heading 4409, HTSUS, provides for wood (including strips and
friezes for parquet flooring, not assembled) continuously shaped
(tongued, grooved, rebated, chamfered, V-jointed, beaded, molded,
rounded or the like) along any of its edges or faces, whether or
not planed, sanded or finger-jointed. The Explanatory Notes to
the Harmonized Commodity Description and Coding System (EN) to
heading 4409, HTSUS, state in relevant part:
This heading covers timber, particularly in the form of
boards, planks, etc., which after sawing or squaring, has
been continuously shaped along any of its edges or faces
either to facilitate subsequent assembly or to obtain the
mouldings or beadings described in Item (4)
below, whether or not planed, sanded or end-jointed, e.g.
finger-jointed (see the General Explanatory Note to this
Chapter). Continuously shaped wood covers both products
with a uniform cross-section throughout the length and
products having a repetitive design in relief.
* * * *
(5) Rounded woods such as drawn woods, which are very thin
rods, generally of round section, of a kind used in the
manufacture of certain types of match splints, pegs for
footwear, certain types of wooden sun-blinds (pinoleum
blinds), toothpicks, cheese-making screens, etc.
Dowelling in the length, being round wooden rods or
poles of a uniform cross-section, generally ranging in
diameter from 2mm to 75mm and in length from 45cm to
250cm, of a kind used, e.g., for joining parts of
wooden furniture, is also classified in this heading.
In his submission the Protestant makes reference to a number
of lexicographic sources defining a "dowel" as akin to a pin of
wood serving to fasten two pieces of wood together. Although
this is the correct definition of a "dowel pin", it is not a
comprehensive definition of the term dowel. Additionally,
although the EN to heading 4409, HTSUS, also make reference to
dowelling of the kind used to "join parts", this is only one
example of a dowel, and does not preclude other forms of dowels
from being classified in that same provision. In a circumstance
such as the present, where some background history of the
classification treatment of a commodity is necessary, it is
helpful to refer to the former Tariff Schedules of the United
States (TSUS). Therein, dowels, classified in either item 200.90
or 200.95, were defined as follows:
Dowel rods and pins, referred to collectively as dowels or
dowelling, are cylindrical pieces of wood usually made in
diameters ranging from 1/8 inch to 1 inch and in lengths
varying from 1 inch to 6 feet. Dowel pins or pegs are
ordinarily only a few inches in length in contrast with
dowel rods or sticks, which are generally a foot or more in
length.
Dowel rods are typically of uniform diameter throughout
their lengths and are made of softwoods, such as pine and
fir, and hardwoods, such as oak, ash and hickory. Softwood
rods are produced as a step in the manufacture of broom and
mop handles, shade rollers and similar products. Rods are
also used as component parts in the manufacture of such
articles as clothes-drying racks, ladders, containers, and
furniture, and as stock in the making of dowel pins.
It is thus clear, that the submitted merchandise, which at
the time of classification was not perceived to feature any pre-drilled holes, clearly fits into the description of dowel rods.
Furthermore, when a member of this office contacted a number of
local lumber yards inquiring into the trade understanding for
"dowels", the response was clearly that merchandise fitting the
description of the subject merchandise, without the pre-drilled
holes, was understood to be "dowels". We also note that for
classification purposes it makes no difference whether the rod is
plain, sanded or grooved, or whether the market sees this as a
reason to inflate prices; the merchandise remains classified in
heading 4409, HTSUS.
However, as we now have information which substantiates the
claims that the wooden poles feature pre-drilled holes, the
classification of this merchandise in heading 4409, HTSUS, is no
longer relevant. As such, we will proceed with an analysis for
the wooden poles with the pre-drilled holes, taking into
consideration the Protestant's suggested classifications, i.e.,
headings 4418, 4420 and 4421.
Heading 4418, HTSUS, provides for, among other things,
builder's joinery and carpentry of wood. The EN to heading 4418
state, in part:
This heading applies to woodwork, including that of wood
marquetry or inlaid wood, used in the construction of any
kind of building, etc., in the form of assembled goods or as
recognisable unassembled pieces (e.g., prepared with tenons,
mortises, dovetails or other similar joints for assembly),
whether or not with their metal fittings such as hinges,
locks, etc.
The term "joinery" applies more particularly to builders'
fittings (such as doors, windows, shutters, stairs, door or
window frames), whereas the term "carpentry" refers to
woodwork (such as beams, rafters and roof struts) used for
structural purposes or in scaffoldings, arch supports, etc.,
and includes assembled shuttering for concrete
constructional work. ...
Although the Protestant feels that this is a viable
classification alternative for the subjective merchandise, we
disagree. Heading 4418, HTSUS, is a provision for articles used
in the construction of a building, that is, they become a
permanent part of the structure of the building or property. The
submitted wooden poles, which are moveable property for
decorative use, do not become part of the existing structure like
the window frames or fittings for stair railings to which the
Protestant makes reference. As such, this is not a plausible
classification for the subject merchandise.
Heading 4420, HTSUS, provides for, among other things,
wooden articles of furniture not falling in chapter 94. The EN
to that heading, states, in part:
This heading covers panels of wood marquetry and inlaid
wood, including those partly of material other than wood.
It also covers a wide variety of articles of wood (including
those of wood marquetry or inlaid wood), generally of
careful manufacture and good finish, such as: small articles
of cabinetwork (for example, caskets and jewel cases); small
furnishing goods; decorative articles. Such articles are
classified in this heading, even if fitted with mirrors,
provided they remain essentially articles of the kind
described in the heading. Similarly, the heading includes
articles wholly or partly lined with natural or composition
leather, paperboard, plastics, textile fabrics, etc.,
provided they are articles essentially of wood.
This heading provides for a variety of complete articles
which are ready to function, per se, for their designed use. The
function of these items is not contingent on the existence of
other component pieces. For example, the items to which the
Protestant refers, namely towel bars, wooden coat tree, wall
mount coat-rack, wooden paper towel holder, wooden rack for
video-game cartridges, wooden shelf corner, wooden curio shelf,
and wooden shelving, are functional or
decorative items which are ready to use independent of other
pieces. The present wooden poles on the other hand, would serve
no purpose if they could not be used in conjunction with the
other drapery hardware, that is, the brackets by which they will
be supported and the finials.
The remaining classification alternative is heading 4421,
HTSUS, which provides for other articles of wood. The EN to
heading 4421, HTSUS, state in relevant part:
This heading covers all articles of wood manufactured by
turning or by any other method, or of wood marquetry or
inlaid wood, other than those specified or included in the
preceding headings and other than articles of a kind
classified elsewhere irrespective of their constituent
material (see, for example, Chapter Note 1).
(3) Theatrical scenery; joiners' benches; ladders and
steps; trestles; letters, road signs, figures; signs;
labels for horticulture, etc.; toothpicks; trellises
and fencing panels; roller blinds, Venetian and other
blinds; spigots; templates; rollers for spring blinds;
coat or skirt hangers; washing boards; ironing boards;
clothes pegs; dowel pins; oars, paddles; coffins.
(Emphasis added)
The subject wooden poles are akin to the wooden rollers for
spring blinds enumerated in the EN to heading 4421, HTSUS.
Similar to the wooden poles at issue which are used to install
curtains, the wooden rollers are necessary in the installation
of roll-up blinds. Accordingly, the subject wooden poles with
the pre-drilled holes are classified in heading 4421, HTSUS.
Accordingly, the protest is granted in full.
HOLDING:
The subject wooden poles which feature functional pre-drilled holes, and which are stated to be packaged in shrink-wrap
plastic with labels depicting assembly of the poles with finials,
brackets and curtain rings, are classified in subheading
4421.90.9840, HTSUSA, which provides for, other articles of wood:
other: other: other: other. The applicable rate of duty is 3.7
percent ad valorem. At the time of entry, that is, the 1996 rate
of duty for this merchandise, was 4.4 percent ad valorem.
In the event it is determined that the imported goods are
not being manufactured exactly as described in this ruling, the
ruling will not be applicable to those goods. You should also be
aware that the facts described in the foregoing ruling may be
subject to periodic verification by the Customs Service.
The protest should be granted in full and a copy of this
ruling should be appended to the CF 19 Notice of Action to
satisfy the notice requirement of section 174.30(a) Customs
Regulations.
In accordance with Section 3(A)(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
Protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days
from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division