CLA-2-44:OT:RR:NC:2:230
Mr. James W. Kosvanec
Giclee By The Bay, Inc.
2015 Fairchild Way
Unit G
Los Osos, CA 93402
RE: The tariff classification wooden stretcher bars from China
Dear Mr. Kosvanec:
In your letter dated February 18, 2014, you requested a tariff classification ruling on wooden stretcher bars. A photographs and product information were submitted for our review.
The wooden stretcher bars, once assembled, form a framework over which canvas or other fabric is stretched for art applications. You state that the wooden stretcher bars are manufactured from unfinished Cunninghamia lanceolata, which is a species of cypress, a coniferous wood. The wood bars are continuously shaped in a rectangular profile that is beaded along one edge of the face. They range from 5 to 78 inches in length. The photographs provided show that, while the boards have a continuous profile, they are also cut to assemble a miter-style corner and have an interlocking mechanism at their ends. The boards interlock in a stacking tab/slot fashion, much like two built-in corner keys. You state that the bars will be sold individually or by the box, and are imported loose in boxes of 20 to 70 bars.
You argue that the stretcher bars are not frames classifiable in subheading 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), and are instead classifiable in subheading 4409.10.40, HTSUS. While the stretcher bars do form a framework for stretched art canvas, we agree that the stretcher bars are not frames of the type classifiable in subheading 4414.00.0000, HTSUS. Frames of this heading are identified in the HTSUS and Explanatory Notes to the Harmonized System by exemplars that are visible and decorative. The instant stretcher bars are not visible once assembled with fabric, and are not decorative.
We disagree, however, that the bars are classifiable in subheading 4409.10.40, HTSUS. While the bars are continuously shaped wood as Heading 4409 provides, the miter cut and interlocking mechanism on the bars’ ends preclude classification in that heading. This cut and mechanism constitute working beyond planing, sanding, or end-jointing (end-jointing includes finger jointing and other methods of rendering a longer board), and create a distinct and identifiable object, a stretcher bar, with a dedicated use. As such, the bars are classifiable in heading 4421, HTSUS. If assembled at time of importation, they would also be classifiable in heading 4421, HTSUS. They would only be classifiable in subheading 4409.10.40, HTSUS, if the ends were straight cut. The ruling you cite, New York Ruling K89802, specifically references moldings whose ends “are square-cut and unworked.”
The applicable subheading for the wooden stretcher bars will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The 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/.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division