CLA-2-44:S:N:N3:230 812223
Mr. Raymond F. Sullivan, Jr.
Willkie Farr & Gallagher
Three Lafayette Center
1155 21st Street, NW
Washington, DC 20036-3384
RE: The tariff classification of rafters and other wooden
components for a prefabricated conservatory from Malaysia
and of a solar powered ceiling vent from the United Kingdom
Dear Mr. Sullivan:
In your letter dated June 30, 1995, on behalf of the
exporter, Wickes plc, and the importer, Hartford Conservatories,
Inc., you requested a tariff classification ruling. Your ruling
request includes additional information for the components that
were not ruled upon in Customs Ruling Letter NY 806012, dated
February 15, 1995.
The ruling was requested on beams and other wooden members
for a prefabricated conservatory, on a solar powered ceiling vent
and on panel bolts. In a subsequent letter dated July 26, 1995,
you stated that the panel bolts would be sourced in the United
States and that the ruling request for the bolts was withdrawn.
Specification sheets with profiles of the various wooden
parts were submitted. The wooden parts include radial rafters,
wallplates, purlins (horizontal members or beams supporting
rafters), sills (base for the wall panels), headplates, fascia
boards, cover beads, corner posts, ridge board (longitudinal
member at the apex of the roof), and other shaped timbers. The
wall plates, purlins and ridge board are square or rectangular in
profile and are not further finished by end working, notching,
grooving, drilling or any other process. The other parts are
shaped pieces of wood and are fully fabricated. All wooden parts
are composed of solid Dark Red Meranti.
A sample of the solar powered ceiling vent was submitted.
It is a solar powered vent fan designed for installation in the
ceiling of the conservatory. Fan speed and operation are
directly related to the amount of light striking the photocell.
The applicable subheading for the wall plates, purlins and
ridge board which are rectangular in profile and not otherwise
further worked will be 4407.21.0095, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for wood
sawn or chipped lengthwise, sliced or peeled, whether or not
planed, sanded or finger-jointed, of a thickness exceeding 6 mm:
of the following tropical woods: Dark Red Meranti, etc. The duty
rate will be Free.
The applicable subheading for the rafters, sills,
headplates, fascia boards and other shaped and further worked
parts will be 4418.90.4090, HTSUSA, which provides for other
builders' joinery and carpentry of wood. The duty rate will be
4.7 percent ad valorem.
Articles classifiable under subheading 4418.90.4090, HTSUSA,
which are products of Malaysia are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations, if the GSP is
renewed.
The applicable subheading for the solar powered vent fan
will be 8414.51.0060, HTSUSA, which provides for fans: table,
floor, wall, ceiling or roof, with self-contained electric motor,
for permanent installation, other. The duty rate will be 4.7
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport