CLA-2-44:RR:NC:2:230 L82492
Mr. William Baldwin
Joel R. Junker & Associates
1191 Second Avenue, Suite 1800
Seattle, WA 98101
RE: The tariff classification of wood window and door trim 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: astragal, mullion cover, flat trim - curved, flat brickmould – curved, jamb extension – curved. Representative samples and drawings were submitted.
The astragal is a continuously shaped wood strip used to finish the space between double doors. The subject astragal is composed of two solid wood pieces glued and stapled together. The sample consists of a front piece that is shaped with a contoured profile and a back piece that is rectangular and has a groove running lengthwise down one surface. The pieces are tongued and grooved to fit together and are permanently glued together. The sample measures approximately 2-7/8” wide, 1-1/2” thick at the face and 5/8” thick at the back. The rectangular part of the astragal is attached to the inactive door of a double door set, so that the profiled face decoratively covers the space where the doors meet. The astragal also has a kerf slit that allows a weather seal to be inserted. The imported astragal may consist of pine, mahogany, cherry, oak, maple, alder or Douglas fir species of wood and may be primed.
You suggested classification of the astragal as wood moldings in subheading 4409.10.4000, 4409.10.4500 or 4409.10.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). However, the subject astragal is composed of two molded pieces of wood, and is excluded from classification in heading 4409. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN’s) for heading 4409 state that:
The heading excludes:
(d) Moulded wood built up by superimposing a moulding on another piece of moulded or unmoulded wood (heading 44.18 or 44.21).
Since the astragal decorates and trims a door, it is classifiable in heading 4421 rather than heading 4418, which provides for builders’ joinery and carpentry.
The applicable subheading for the astragal, composed of two pieces of wood, of all species, whether or not primed, 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 mullion cover is a strip of wood generally used to enhance the appearance of a window by covering the space between two windows. The subject mullion cover consists of a rectangular strip of wood that has been continuously grooved down one surface. The sample measures approximately 1-7/8” wide x 3/8” thick. It has a shallow (1/16” deep x 7/8” wide) groove running lengthwise down the center of the back. The purpose of this kind of groove is commonly for expansion and moisture control. The subject mullion cover is not otherwise worked. It will be imported in various lengths with unworked ends. The species of wood may be pine, mahogany, cherry, oak, maple, alder or Douglas fir. The imported mullion covers may be primed.
You suggested classification of the mullion cover as wood moldings in subheading 4409.10.4000, 4409.10.4500 or 4409.10.5000, HTSUSA. However, the subject mullion cover does not meet the description of a molding. The EN describe the moldings of heading 4409, 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, decoration of walls, furniture, doors and other carpentry or joinery.
The moldings of heading 4409 are distinguished from other continuously shaped wood of heading 4409 in that they are shaped to various contours and are used primarily for decoration. The subject mullion cover is essentially a rectangular board. The groove on the back surface serves as a moisture control and not as part of a decorative profile. Thus, it is grooved, but not shaped to a contour. It is classifiable as other continuously shaped wood of heading 4409.
The applicable subheading for the mullion cover, grooved but not otherwise shaped, made of pine or Douglas fir, whether or not primed, will be 4409.10.9040, HTSUSA, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: coniferous, other. The general rate of duty will be free.
The applicable subheading for the mullion cover, grooved but not otherwise shaped, made of mahogany, cherry, oak, maple or alder, whether or not primed, will be 4409.20.9000, HTSUSA, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: nonconiferous, other. The general rate of duty will be free.
The merchandise in question, made of coniferous wood, may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection.
The curved flat trim is a bent or curved wood board, not shaped along any of its edges, faces or ends. It is used as trim around arched and specially shaped windows and doors. The curved flat trim is composed of multiple strips of wood veneers, each approximately 2 mm thick, laminated together so that the grains of all the veneers run in the same direction. The species of wood may be mahogany, cherry, oak, maple, alder, Douglas fir or pine. Each veneer of a single curved flat trim will be of the same species of wood. The curved flat trim may be imported primed. The sample is a curved laminated board measuring approximately 3-1/2” wide (of laminated veneers) x ¾” thick.
The curved flat brickmould is a bent or curved wood board, not shaped along any of its edges, ends or faces. It is used as exterior trim around windows and doors. The curved flat brickmould is composed of multiple strips of wood veneers, each approximately 2 mm thick, laminated together so that the grains of all the veneers run in the same direction. The species of wood may be mahogany, cherry, oak, maple, alder, Douglas fir or pine. Each veneer of a single curved flat brickmould will be of the same species of wood. The curved flat brickmould may be imported primed. The sample is a curved laminated board measuring approximately 5” wide (of laminated veneers) x 1-1/8” thick.
The curved jamb extension is a bent or curved wood board, not shaped along any of its edges, ends or faces. It is used to extend the frame of a window or door to the wall in cases where the opening in the wall is wider than the window or door. It is composed of seven layers of veneer, each approximately 2 mm thick. The veneers are laminated together so that the grains of all the veneers run in the same direction. The species of wood may be mahogany, cherry, oak, maple, alder, Douglas fir or pine. Each veneer of a single curved jamb extension will be of the same species of wood. The curved jamb extension may be imported primed. The sample is a bent laminated board measuring approximately 2” wide x 11/16” thick (of laminated veneers).
The curved flat trim, the curved flat brickmould and the curved jamb extension do not meet the terms of heading 4409, HTSUSA, because they are made of laminated wood. Heading 4409 provides for continuously shaped wood that is planed, sanded or end-jointed only. Laminated wood products are provided for in heading 4412, HTSUS. Chapter Note 4 of Chapter 44, HTSUS, states that:
Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does give them the character of articles of other headings. (emphasis added)
The applicable subheading for the curved flat trim, the curved flat brickmould and the curved jamb extension made of unidirectional mahogany veneers, whether or not primed, will be 4412.22.5100, HTSUSA, which provides for plywood, veneered panels and similar laminated wood: other, with at least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in subheading note 1 to this chapter, not containing one layer of particle board, other than plywood. The general rate of duty will be free.
The applicable subheading for the curved flat trim, the curved flat brickmould and the curved jamb extension made of unidirectional maple, oak, cherry or alder veneers, whether or not primed, will be 4412.29.5600, HTSUSA, which provides for plywood, veneered panels and similar laminated wood: other, with at least one outer ply of nonconiferous wood; not containing any specified tropical wood or particle board, other than plywood. The general rate of duty will be free.
The applicable subheading for the curved flat trim, the curved flat brickmould and the curved jamb extension made of unidirectional Douglas fir veneers, whether or not primed, will be 4412.99.9620, HTSUSA, which provides for plywood, veneered panels and similar laminated wood; other, not containing any specified tropical wood or particle board, other than plywood, with an outer ply of Douglas fir (Pseudotsuga menziesii). The general rate of duty will be free.
The applicable subheading for the curved flat trim, the curved flat brickmould and the curved jamb extension made of unidirectional pine veneers, whether or not primed, will be 4412.99.9640 or 4412.99.9690, HTSUSA, (depending on the particular species of pine), which provide for plywood, veneered panels and similar laminated wood; other, not containing any specified tropical wood or particle board, other than plywood, with an outer ply of various specified species of pine (4412.99.9640) or other (4412.99.9690). The general rate of duty for both subheadings will be free.
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