CLA-2-44:S:N:N8:230 883394
Ms. Debbie Kobberstad
Norman G. Jensen, Inc.
P.O. Box 1450
Blaine, WA 98231
RE: The tariff classification of garage door rails from Canada
Dear Ms. Kobberstad:
In your letter dated February 26, 1993 you requested a
tariff classification ruling. The request was made on behalf of
the shipper and importer of record, Arbutus Manufacturing Ltd.
The products to be classified are garage door intermediate
rails and top or bottom rails. Sample pieces were submitted. The
rails are made of solid finger-jointed hemlock and are produced by
a moulder. They are continuously shaped pieces of wood having the
same profile throughout their length. The top or bottom rails are
1-5/16 inch by 3-1/4 inch by 8 feet, 9 feet or 16 feet and are used
as the top or bottom portion of a garage door. They have a deep
indented groove running along one edge which will hold a garage
door panel. The intermediate rails are 1-5/6 inch by 1-1/2 inch by
8 feet, 9 feet or 16 feet and are used to hold the middle panels of
the garage door.
Although qualifying as wood continuously shaped according to
the provision of heading 4409, Harmonized Tariff Schedule of the
United States (HTSUS), the rails are not the moldings of
subheadings 4409.10.40 to 4409.10.50, HTSUS.
The Explanatory Notes (EN) to the HTS constitute the
official interpretation of the tariff at the international level.
The EN to heading 44.09, HTS, state as follows:
Moulded wood (also known as mouldings or beadings), i.e.,
strips of wood shaped to various contours (obtained
mechanically or by hand), such as are used for the
manufacture of picture frames, decorations of walls,
furniture, doors and other carpentry or joinery.
In addition, the EN give an example of products which
may be excluded, as follows:
Wooden strips of a kind
clearly identifiable for
incorporation in an article of
furniture, such as notched strips
for cupboard and bookcase
shelves, etc., are excluded
(heading 94.03).
A "molding" is defined in Webster's Third New
International Dictionary as follow:
a continuous narrow contoured
surface either recessed or
projecting used singly or groups
for the decorative effect created
by the play of light and shadow
over it.
In addition, "molding" is defined in the Wood
Handbook published by the Forest Products Laboratory,
Forest Service, U.S. Department of Agriculture as
follows:
A wood strip having a curved or
projecting surface, used for
decorative purposes.
Moldings are an important factor in architectural
expression. The molding designs give a character of
beauty harmonious with demands of good taste.
Clearly, moldings are strips of wood used to enhance
the appearance of furniture, windows, doors, rooms,
buildings, and other products. Moldings may also have
a functional use to reduce maintenance in heavy wear
areas and give a room or building a more finished
appearance.
The garage door rails have been grooved and
shaped to meet the primary requirements of
manufacturing garage doors. Any decorative expression
is of secondary importance.
The garage door rails in question are "moulded
wood" provided for under heading 4409, HTS; however,
they are not "moldings" provided for under
subheadings 4409.10.40 to 4409.10.50, HTSUS. They are clearly identifiable
and will form integral parts of garage doors.
The applicable subheading for the garage door rails will be
4409.10.9040, HTS, which provides for wood 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 rate of duty will be Free.
Softwood lumber products from Canada classifiable under subheading
4409.10.9040, HTS, are subject to countervailing duty. All entries of such
softwood lumber products are required to have a cash deposit equivalent to
6.51 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