CLA-2-44:OT:RR:NC:2:230
Ms. Betty Barney
Norman G. Jensen, Inc.
270 C Street
P.O. Box 3789
Blaine, WA 98231
RE: The tariff classification of unassembled hollow wooden posts from Canada
Dear Ms. Barney:
In your letter dated August 5, 2010 you requested a tariff classification ruling on behalf of your client, WI Woodtone Industries, Inc.
You have requested a classification ruling on unassembled, hollow wooden posts. You state that the unassembled posts are comprised of four wooden boards measuring approximately 10” (w) x 2” (d) or 12” (w) x 2” (d) and 8’ to 12’ in length. The wooden boards are composed of mixtures of spruce, pine, and fir. Each board is tongued on one edge and plowed on the other, allowing for the boards to be joined at right angles, ultimately forming a square which will enclose an existing wood or steel structural post.
You suggested a tariff classification of 4418.60.0000, which provides for Builders’ joinery and carpentry of wood: Posts and beams. The unassembled, hollow wooden posts, however, do not perform a primarily structural function, and therefore do not qualify as posts within the Posts and beams subheading. The wooden posts will instead enclose an existing wood or steel structural post, thereby performing an essentially decorative function.
The applicable subheading for the unassembled hollow wooden posts will be 4418.90.4695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders joinery and carpentry of wood, other: 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/.
In addition, articles 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division