CLA-2-44:RR:NC:2:230 M81688
Mr. C. J. Erickson
Cowan, Liebowitz & Latman, P.C.
1133 Avenue of the Americas
New York, NY 10036-6799
RE: The tariff classification of a wooden window sash and frame assembly and the separate components from Canada
Dear Mr. Erickson:
In your letter dated February 28, 2006, on behalf of your client, Four Seasons Solar Products LLC, you requested a tariff classification ruling.
The product to be classified is a wooden window assembly consisting of a four-piece frame and a four-piece sash. The ruling was requested on the eight-piece window assembly imported as a complete unit, the four-piece window frame imported as a separate unit, the four-piece window sash imported as separate unit and the eight individual components imported separately.
A sample of each of the eight components was submitted. The subject window frame and sash components will be imported in various sizes but will be otherwise constructed exactly like the samples. The samples are identified as two window frame rails, two window frame stiles, two window sash rails and two window sash stiles. The window frame components are made of finger-jointed pine. The window sash components are made of solid pine.
The two window frame rails are identical continuously shaped boards measuring approximately 28-1/4” long x 3” wide x 1-1/8” thick. The boards are shaped with a 9/16” wide groove and a 3/16” wide groove running lengthwise down one surface. The opposite surface is shaped with a half groove and a 7/8” wide rabbet along one edge. The ends are square cut. The window frame rails form the top and bottom horizontal members of a frame that attaches to the wall of a sunroom and surrounds a window.
The two window frame stiles are identical continuously shaped boards measuring approximately 59-1/2” long x 3” wide x 1-1/8” thick. The boards match the window frame rails and are shaped with the same grooves on one surface and the same groove and rabbet on the opposite surface. Both ends of the frame stiles are further worked with a 1-1/8” long x 2-1/8” wide partial cutout across the width. In addition, the ends are notched with a 9/16” wide cut and a 3/16” wide cut, which match the grooves on the surface. Further, there are three holes drilled at each of the ends. The window frame stiles form the side vertical members of a frame that attaches to a wall and surrounds a window. The ends of the window frame rails fit in the cutout ends of the window frame stiles. Two window frame stiles and two window frame rails fit together to form a complete window frame.
The two window sash rails are identical continuously shaped strips of wood measuring approximately 27” long x 1-1/2” wide x 1-1/8” thick. The strips are shaped with a pattern incorporating a ¼” wide x ½” deep groove with a decorative beveled edge on one side and a 1-1/8” wide rabbet with two shallow grooves on the other side. Both ends are worked with cuts that create tenon-like tongues approximately 1” long. The window sash rails form the top and bottom horizontal parts of a window. The glass pane of the window, which is not included with the products being imported, fits in the ½” deep groove.
The two window sash stiles are identical continuously shaped strips of wood measuring approximately 57” long x 1-1/2” wide x 1-1/8” thick. The strips are shaped with the same pattern as the window sash rail. The pattern includes a ¼” wide x ½” deep groove that will hold a glass window pane. Both ends are worked with cutouts approximately 1” long x ¾” wide. The cutouts accommodate the tongues of the ends of the window sash rails. The window sash stiles are the vertical side parts of a window. Two window sash rails and two window sash stiles fit together to form a complete window sash. A window sash is essentially a window without the glass.
The eight-piece window assembly imported as a complete unit, consisting of two window frame rails, two window frame stiles, two window sash rails and two window sash stiles, described above, constitutes an unassembled unfinished window with its frame. The applicable subheading for the subject eight-piece window assembly will be 4418.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Builders’ joinery and carpentry of wood. . : Windows, French-windows and their frames. The general rate of duty will be 3.2 percent ad valorem.
The four-piece window frame imported as a separate unit, consisting of two window frame rails and two window frame stiles, described above, constitutes an unassembled window frame. The applicable subheading for the subject four-piece window frame will be 4418.90.4590, HTSUS, which provides for: Builders’ joinery and carpentry of wood . . : Other: Other. The general rate of duty will be 3.2 percent ad valorem.
The four-piece window sash imported as a separate unit, consisting of two window sash rails and two window sash stiles, described above, constitutes an unassembled unfinished window. The applicable subheading for the subject four-piece window sash will be 4418.10.0000, HTSUS, which provides for: Builders’ joinery and carpentry of wood. . : Windows, French-windows and their frames. The general rate of duty will be 3.2 percent ad valorem.
The window frame rails, described above, and imported as separate components, meet the description of moldings of heading 4409. The applicable subheading for the subject window frame rail components will be 4409.10.4010, HTSUS, 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: Wood moldings: Standard wood moldings: Pine (Pinus spp.), End-jointed. The general rate of duty will be free.
The window frame stiles, described above, and imported as separate components, are worked on the ends in a manner that is beyond the scope of heading 4409. They are used on walls and meet the description of products of heading 4418. The applicable subheading for the subject window frame stile components will be 4418.90.4590, HTSUS, which provides for: Builders’ joinery and carpentry of wood . . : Other: Other. The general rate of duty will be 3.2 percent ad valorem.
The window sash rails and window sash stiles, described above, and imported as separate components, are worked on the ends in a manner that is beyond the scope of heading 4409. They are parts of windows and fall within heading 4421. The applicable subheading for the subject window sash rail components and window sash stile components will be 4421.90.9740, HTSUS, which provides for: Other articles of wood: Other: Other: Other. The general rate of duty will be 3.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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