CLA-2-44:RR:NC:2:230 L82490
Mr. William Baldwin
Joel R. Junker & Associates
1191 Second Avenue, Suite 1800
Seattle, WA 98101
RE: The tariff classification of wood window and door accessories from Canada
Dear Mr. Baldwin:
In your letter dated February 8, 2005, on behalf of KML Windows Inc., you resubmitted a request for a tariff classification ruling.
The ruling was requested on various wood accessory products used to decorate and finish windows and doors. This ruling concerns the following five products: corner block, keystone, grille, SDL (Simulated Divided Light) bar, and jamb extension without rebate. Representative samples, drawings, diagrams and pages from a brochure were submitted.
The corner block is a square solid wood block with a circular shaped design machined in the center of the face. It is used to decorate or enhance the trim around a window or door. The sample measures approximately 3” x 3” x 13/16” thick. It has four square unworked edges. The front surface has a round contoured design (referred to as a rosette on the drawing) cut in the middle. Other sizes of corner blocks ranging from 2-5/8” x 2-5/8” x 27/32” thick to 4-5/8” x 4-5/8” x 1-11/16” thick may be imported. The species of wood may be pine, mahogany, maple or oak. The corner blocks may be imported primed.
The keystone is a trapezoidal solid wood block similar to the corner block. It has a circular contoured design in the center of the face. It is used to decorate the trim around specially shaped windows and doors. The block has two parallel sides and two sides with 85 degree angle cuts at two corners. The sample measures approximately 3-3/4” x 3-3/4” x 13/16” thick. The front surface has a rosette design in the middle. The keystone is available in a variety of five sizes and in pine, mahogany, maple and oak species of wood.
The grille consists of a group of wood bars assembled together in a particular pattern. The grille is a decorative accessory installed on the glass pane of a window or door. It gives the appearance of dividing the glass pane in one of various patterns. The bars comprising the grille may be straight or curved wood pieces. The straight bars are made of solid wood and are continuously shaped along their faces and edges with various profiles. The curved bars are made of laminated unidirectional veneers and are continuously shaped with various profiles. The sample submitted consists of one ¾” wide curved bar formed into an arch and one ¾” wide straight bar extending from the top of the arch. The pieces are notched to fit together and are glued together. The three ends of the bars are slotted and have metal pins permanently inserted inside the slots. Plastic ridged pieces are inserted outside the slotted ends. The grilles are installed in the frame of a window or door pane by means of the slotted ends with pins. The plastic pieces facilitate the safe handling of the ends. The grilles are designed to be removable. The grilles will in most cases be imported as assembled products. Only grilles that are too large to be shipped assembled will be shipped unassembled and complete.
The SDL (Similated Divided Lite) Bar is similar to the wood bars of the grille. It is used to decorate and accessorize the look of a window or door. SDL bars are manufactured and shaped in the same manner as the bars in the grille. However, SDL bars are shipped unassembled, as parts of a specific complete pattern. Samples of two ¾” wide profiled SDL bars were submitted. The bars are notched with bow-shaped joints that fit together. In addition, the bars have double-sided tapes applied to their flat surfaces. SDL bars are not designed to be removed after they are installed in a door or window pane.
You suggested classification of the corner block, keystone, grille and SDL bar in subheading 4409.10.4000/ 4409.10.4500 (or 4409.10.5000), Harmonized Tariff Schedule of the United States Annotated (HTSUSA) as continuously shaped wood moldings. However, the corner block and keystone are not continuously shaped along their faces. Rather, they have a circular noncontinuous design pressed into the center of the face. The grille is an assembled product; however, assembled products are not within the terms of heading 4409, HTSUSA. The SDL bar is notched across the width and has tape applied to one surface. Notching across the width and applying tape to a surface are not within the scope of heading 4409, HTSUSA.
The applicable subheading for the corner block, keystone, grille and SDL bar will be 4421.90.9740, HTSUSA, which provides for other articles of wood, other. The general rate of duty will be 3.3 percent ad valorem.
The jamb extension without rebate is a rectangular board made of edge-glued and veneered wood. The jamb extension is used when the wall width is greater than the door or window jamb width. It is attached to the edge of the window or door frame and extends flush to the wall interior. The sample jamb extension measures approximately 3-1/2” wide x 11/16” thick. It is composed of a core of edge-glued jack pine lumber. The face is laminated with a veneer of ponderosa pine. One edge is covered with a strip of 5 mm thick ponderosa pine. The back surface has slanted notches cut across the board that end with a nail hole going from the deep end of the notch through to the uncovered edge.
The jamb extension without rebate, consisting of veneered and edge-glued wood and with covered edges, is no longer classifiable as laminated wood in heading 4412, HTSUS. It is provided for as builders’ joinery in heading 4418, HTSUS.
However, the subject jamb extension without rebate is not classifiable in subheading 4418.90.2000, HTSUSA, as you suggested. Subheading 4418.90.2000, HTSUSA, provides for edge-glued lumber only. The jamb extension without rebate is processed beyond the stage of edge-glued lumber.
The applicable subheading for the jamb extension without rebate, consisting of edge-glued, veneered and edge covered wood, will be 4418.90.4590, HTSUSA, which provides for builders’ joinery and carpentry of wood, other. The general rate of duty will be 3.2 percent ad valorem.
Importation of mahogany products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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