CLA-2-44:RR:NC:2:230 C89444
Mr. Kevin W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583
RE: The tariff classification of wooden balusters and of metal balusters
from Indonesia and from China
Dear Mr. Stewart:
In your letter dated June 15, 1998, on behalf of your client, Woodmark
International Inc., you requested a tariff classification ruling.
The ruling was requested on wooden balusters from Indonesia and on metal
balusters from China. One sample of each was submitted which will be returned
as you requested. The wooden baluster measures approximately 39 inches long and
is painted white. The metal baluster measures approximately 35 inches long and
has a black coating. The wooden baluster has a combination square, spindle and
tapered shape. The metal baluster is square and spiral shaped and has a hole at
one end. The balusters will be used as the upright supports of a balustrade or
staircase rail.
The applicable subheading for the wooden balusters will be 4418.90.4090,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which
provides for builders' joinery and carpentry of wood, other, other. The duty
rate will be 3.6 percent ad valorem.
Presently the Generalized System of Preferences (GSP) has expired.
However, articles which are classifiable under subheading 4418.90.4090, HTSUSA,
and which are products of Indonesia are entitled to duty free treatment under
the GSP upon compliance with all applicable regulations, if the GSP is renewed.
The applicable subheading for the metal balusters will be 7326.90.8585,
HTSUSA, which provides for articles of iron or steel, other, other. The duty
rate will be 3.5 percent ad valorem.
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 212-
466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division