CLA-2-44:RR:E:NC:2:230
Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Rd.
Portland, OR 97223
RE: The tariff classification of stair treads of edge-glued lumber from Brazil
Dear Mr. O’Rourke:
In your letter dated January 22, 2007 you requested a tariff classification ruling.
The ruling was requested on stair treads made of edge-glued lumber. Photographs and a description of the manufacturing process of the product were submitted. The product consists of a rectangular board with one rounded edge. Strips of Pinus taeda lumber are edge-glued together to the specified width of a stair tread. The edge-glued board is run through a machine called a moulder to create a bull-nosed edge on one side of the board. The board is also sanded.
You state that the bull-nosed edge is not very round and that the board looks more like edge-glued lumber than a stair tread. Consequently, you ask if the board could be classified in subheading 4421.90.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for edge-glued lumber. However, the photograph of the end profile of the board shows that one edge is, in fact, rounded. Since the board has been further processed with a bull-nose edge, it cannot be classified as plain edge-glued lumber.
The applicable subheading for the stair treads made of edge-glued lumber will be 4418.90.4690, HTSUS, which provides for other builders’ joinery and carpentry of wood. The duty rate 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/.
Articles classifiable under subheading 4418.90.4690, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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).
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division