CLA-2-44:RR:NC:GI:230 A85712
Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC 76 Main Street
Jackman, ME 04945
RE: The tariff classification of nailing strips, square
balusters, bevelled balusters and moldings for deck rails
from Canada
Dear Ms. Fountaine:
In your letter dated July 10, 1996, on behalf of Maibec
Inc., you requested a tariff classification ruling.
The ruling was requested on various items including
clapboard siding, moldings for lattice partitions used as deck
rails or walls, balusters and decorative boards. Descriptive
literature was submitted.
The moldings consist of end caps, dividers, small top rails,
large top rails and nailing strips. All are made of solid
spruce/pine/fir and are CCA pressure treated. The nailing strips
are one inch square pieces of wood not shaped and not worked on
the ends. The end caps, dividers and top rails are continuously
shaped pieces of wood used in finishing and holding lattice
panels in order to make lattice style deck rails or walls.
The balusters are used as upright supports for deck rails.
They are made of spruce/pine/fir combination wood and are CCA
pressure treated. The square balusters are two inch square
pieces of wood not shaped and not worked on the ends. The
bevelled balusters are angle cut at one or both ends. The
bevelled balusters may be square in profile or trapezoidal with
two tapered unparallel sides.
The applicable tariff provision for the nailing strips and
square balusters with unworked ends will be 4407.10.0005,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for wood sawn or chipped lengthwise,
sliced or peeled, whether or not planed, sanded or finger-
jointed, of a thickness exceeding 6 mm; coniferous; treated with
paint, stain, creosote, or other preservative. The general rate
of duty will be Free.
The applicable tariff provision for the end cap, divider and
top rail moldings will be 4409.10.4500, HTSUSA, which provides
for wood continuously shaped along any of its edges or faces,
whether or not planed, sanded or finger-jointed; coniferous;
standard wood molding; other. The general rate of duty will be
Free.
The applicable tariff provision for the bevelled balusters
will be 4418.90.4090, HTSUSA, which provides for builders'
joinery and carpentry of wood; other, other. The general rate of
duty will be 4.3 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling for the clapboard siding or for the
decorative board. Your request for a ruling for these items
should include a sample section of each and a description of the
manufacturing steps of each.
Articles classifiable under 4407.10.0005, HTSUSA, which are
products of Canada are subject to entry requirements based on the
U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of
such articles must be annotated with the Canadian province of
manufacture. If manufactured in Ontario, Quebec, British
Columbia or Alberta, a permit is required.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division