CLA-2-44:RR:NC:GI:230 816080
Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main Street
Jackman, ME 04945
RE: The tariff classification of wood handrails, deck and porch posts,
bottom rails, stringers, steps and related articles, from Canada;
pressure treated lumber; builders' joinery.
Dear Ms. Fountaine:
In your letter dated October 17, 1995, together with an earlier, undated
submission, you requested a tariff classification ruling. The ruling was
requested on behalf of your client, Maibec Industries Inc. (Ste-Foy, PQ,
Canada).
The items in question are described as wood accessories for decks, stairs,
fences and the like. They are all made of solid spruce/pine/fir ("S-P-F") and
are pressure-treated after being formed to shape. Descriptions of the
individual items follow, together with the applicable subheadings/general rates
of duty under the Harmonized Tariff Schedule of the United States (HTS):
1. "Hand Rails": lengths of wood which have been worked (edges rounded,
bottom grooved) to a uniform cross-section throughout their length. Dimensions:
1 1/4" x 3" x 6, 8, 10 or 12 feet. (We assume that the ends are not worked.)
4409.10.4500/Free (Other coniferous standard wood moldings).
2. "Porch Posts": lathe-turned, non-uniformly contoured baluster-like
articles, 3 1/2" x 3 1/2" x 8 feet. 4418.90.4090/4.7% (Other builders' joinery
and carpentry of wood).
3. "Deck Posts": lathe-turned, non-uniformly contoured baluster-like
articles, 3 1/2" x 3 1/2" x 4 feet. 4418.90.4090/4.7% (Other builders' joinery
and carpentry of wood).
4. "Georgian Ball": lathe-turned ornamental article used atop posts. 5"
high, 3 1/2" in diameter. 4421.90.9840/4.7% (Other articles of wood).
5. "Post Caps": square, flat piece of wood with beveled edges, used as
ornamental articles atop posts. Various sizes, e.g., 4 1/2" x 4 1/2" x 3/4"
high. 4421.90.9840/4.7% (Other articles of wood).
6. "Stringers": sawn, zigzag shaped pieces of wood used as sides/supports
for stairs. 1 1/2" x 9 1/4" x 3, 4, 5 or 6 feet. 4418.90.4090/4.7% (Other
builders' joinery and carpentry of wood).
7. "Steps": planks with rounded edges. Various sizes, e.g., 1 1/2" x 9
1/4" x 3, 3 1/2, 4, 5, or 6 feet. (We assume that the ends are not worked.)
4409.10.9040/Free (Other wood, coniferous, continuously shaped along any of its
edges or faces, whether or not planed, sanded or finger-jointed).
8. "Spindles": lathe-turned, non-uniformly contoured baluster-like
articles. Various sizes, e.g., 1 1/2" x 1 1/2" x 3'. 4418.90.4090/4.7% (Other
builders' joinery and carpentry of wood).
9. "Mail Box Post": Three-piece assembled article consisting of a grooved
upright piece with rounded corners, an extending horizontal piece, and a
diagonal piece supporting the latter. 6' high, 4' wide. Used to support mail
box. 4421.90.9840/4.7% (Other articles of wood).
10. "Bottom Rail": Lengths of wood, uniformly, continuously worked on one
face. 1 1/2" x 3" x 8 or 12 feet. (We assume the ends are not worked.)
4409.10.4500/Free (Other coniferous standard wood moldings).
Subheading 9905.44.10, HTS, temporarily grants duty-free status to certain
products which are goods of Canada under the terms of general note 12 of the
tariff schedule: pressure treated lumber, finger-jointed builders' joinery, and
edge-glued lumber (provided for in subheading 4418.90.40). However, not all
goods classifiable in subheading 4418.90.40 are eligible for the 9905 provision.
With respect to the latter, the term "pressure treated lumber" has been
interpreted to include worked lumber, but not lumber which has been made into
completed articles, components or parts. Although the pressure-treated "Porch
Posts," "Deck Posts," "Stringers" and "Spindles" described above are
classifiable in subheading 4418.90.40, they are essentially complete porch/deck
components, ready for assembly. Since they have been processed beyond the stage
of "worked lumber," they do not qualify for duty-free entry under subheading
9905.44.10.
This ruling is being issued under the provisions of Section 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 (212) 466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division