CLA-2-44:OT:RR:NC:2:230
Ms. Tammy C.Simoneau
Norman G. Jensen, Inc
395 Caswell Avenue
Derby Line, VT 08530
RE: The tariff classification of wooden exterior moldings from Canada
Dear Ms. Simoneau:
In your letter dated March 23, 2011, you requested a tariff classification ruling on behalf of your client, Maibec Inc.
The ruling was requested on decorative wooden exterior moldings. Five representative samples, identified as “Flat Casing”, “Fluted Casing”, “Ribbed Casing”, “Contemporary Casing”, and “Domed Casing”, were submitted for our review.
Each item is a solid board that is end-jointed and made of SPF (Spruce-Pine-Fir) softwood. The moldings will be imported in pairs, each measuring 10 feet in length, and will be used in the framing of doors and windows.
Item A, the “Flat Casing”, is a nominal 2x4 board that has been continuously shaped throughout its length. You state that the board is stained on all four sides. The face of the molding is shaped with a large square flat groove profile throughout its length. The back of the molding is flat with three ¼”- wide grooves running the length of the board; these grooves prevent the board from warping.
Item B, the “Fluted Casing”, is a nominal 2x5 board that has been continuously shaped throughout its length. The face of the molding is shaped with a fluted profile throughout its length. The back of the molding is flat and unfinished. You state that the board is stained on its edges and face.
Item C, the “Ribbed Casing”, is a nominal 2x5 board that has been continuously shaped throughout its length. The face of the molding is shaped in a reeding profile (may also be described as screen mould) throughout its length. The back of the molding is flat with three ¼”-wide grooves running the length of the board; these grooves prevent the board from warping. You state that the molding is stained on all four sides.
Item D, “Contemporary Casing”, is a nominal 2x4 board that has been continuously shaped throughout its length. The face of the molding is shaped with a fillet, ogee, and flat combination profile. The back of the molding is flat with three ¼”-wide grooves running the length of the board; these grooves prevent the board from warping. You state that the molding is stained on all sides.
Item E, “Domed Casing”, is a nominal 2x4 board that has been continuously shaped throughout its length. The face of the molding is shaped with a rounded profile. You state that the molding is stained on its edges and face. The back of the molding is flat and unfinished.
The applicable subheading for the wooden exterior moldings will be 4409.10.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: coniferous, standard wood moldings: other (than pine). The rate of duty will be free.
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 4409.10.4500, 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