CLA-2-44:OT:RR:E:NC:2:230
Mr. Tyler Peterson
Geo. S. Bush & Co., Inc.
600 NW Naito Pkwy
Portland, OR 97209
RE: The tariff classification of finger-jointed or edge-glued pine flat jambs from Brazil
Dear Mr. Peterson:
In your letter dated February 25, 2009, on behalf of your client, Shamrock Building Materials, you requested a tariff classification ruling.
The ruling was requested on finger-jointed or edge-glued and finger-jointed flat door jambs. Photographs of the products were submitted.
The flat jambs are the vertical portions of the wall mounted frame surrounding the opening for a door. The subject jambs are continuously shaped wood boards measuring approximately 4-9/16” wide x 11/16” thick. The boards are shaped with three shallow grooves running lengthwise down the back surface. In addition, the edges along the surface of the face are rounded. The jambs may be imported in random lengths of 8’ to 16’ with square cut ends. Alternatively, the jambs may be imported in standard lengths of 81-11/16” with dadoed ends (ends cutout with a step continuously across the width).
The flat jambs may be composed entirely of finger-jointed Taeda pine, as shown in the photograph of a full length board. They may also be composed of edge-glued and finger-jointed Taeda pine. The edge-glued components may comprise all or only some of the finger-jointed sections. The jambs may be imported either with primed or uncoated surfaces.
The applicable subheading for the flat jambs composed entirely of finger-jointed pine, with dadoed ends, as described above, will be 4409.10.0500, Harmonized Tariff Schedule of the United States (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: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the flat jambs composed entirely of finger-jointed pine, with square cut ends, 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 (than wood continuously shaped along any of its ends): Wood moldings: Standard wood molding: Pine (Pinus spp.): End-jointed. The rate of duty will be free.
The applicable subheading for the flat jambs composed of edge-glued and finger-jointed pine, with either dadoed or square cut ends, will be 4418.90.4695, HTSUS, which provides for: Builders’ joinery and carpentry of wood: Other: Other: Other. The rate of duty will be 3.2 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/.
Articles classifiable under subheading 4409.10.0500, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
In addition, articles classifiable under subheading 4409.10.0500, HTSUS, and coniferous door jambs classifiable under subheading 4418.90.4695, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)).
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