CLA-2-44:RR:NC:2:230 B80908
Ms. Isabelle C. Fountaine
A. N. Deringer, Inc.
HC 76 Main Street
Jackman, ME 04945
RE: The tariff classification of finger-jointed pine door jamb
moldings worked on the ends and finger-jointed pine door
stiles worked on the ends from Canada; applicability of
9905.44.10 and 9905.44.15
Dear Ms. Fountaine:
In your letter dated December 31, 1996, on behalf of Bois
Gous of Quebec, you requested a tariff classification ruling.
The ruling was requested primarily to determine the
applicability of subheadings 9905.44.10 and 9905.44.15,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), to certain wood products previously ruled on in ruling
numbers 815420 of November 1, 1995 and A82523 of May 9, 1996.
Four samples of the products were submitted for review. They
consist of a door jamb molding, a brickmould molding, a side door
stile and a bottom door stile or rail. The door jamb molding has
one end cut out or dadoed and it has a shallow cut out for a
hinge along a portion of the length. The brickmould molding has
one end cut at an angle. Both door stiles have both ends cut out
or dadoed. All four products are shaped pieces made of finger-
jointed pine.
The applicable tariff provision for the end-worked door jamb
moldings and brickmould moldings will be 4418.90.4090, HTSUSA,
which provides for other builders' joinery and carpentry of wood.
The general rate of duty will be 4 percent ad valorem.
The applicable tariff provision for both end-worked door
stiles will be 4421.90.9840, HTSUSA, which provides for other
articles of wood. The general rate of duty will be 4 percent ad
valorem.
Subheadings 9905.44.10 and 9905.44.15 provide for duty free
treatment of certain articles if they meet the origin
requirements of chapter 99. Subheading 9905.44.10 provides for
pressure treated lumber, finger-jointed builders' joinery, and
edge-glued lumber (provided for in subheading 4418.90.40).
Subheading 9905.44.15 provides for laminated hemlock post blanks,
finger-jointed lumber, and edge-glued lumber (provided for in
subheading 4421.90.90).
Subheadings 9905.44.10 and 9905.44.15 do not encompass all
articles classifiable under 4418.90.40 or 4421.90.90. They
primarily include edge-glued lumber which may or may not be
finger-jointed. They do not include lumber which is finger-
jointed only because this product is provided for in heading
4407. They also do not include articles which have been worked
on the ends and are no longer considered to be lumber. The four
products being classified are end-worked and made only of finger-
jointed wood. Consequently, subheadings 9905.44.10 and
9905.44.15 are not applicable.
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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division