CLA-2-44:RR:NC:SP:230 H81648
Mr. Eric K. Larson
Border Brokerage Co., Inc.
P.O. Box 3549
Blaine, WA 98231
RE: The tariff classification of wooden balusters from Canada.
Dear Mr. Larson:
In your letter dated April 26, 2001, you requested a tariff classification ruling on behalf of B.W. Creative Wood Industries Ltd. (Maple Ridge, BC, Canada).
The ruling was requested on two types of wooden balusters, samples of which were submitted for our review. Balusters are used as vertical supports for porch and stair railings.
Sample “A” is a 36”-long piece of solid wood (hemlock) having a uniform, 2-3/16” square cross section with rounded (bullnosed) edges. (We note that the edges are not merely “eased.”) In addition, two opposite faces have been continuously beaded (i.e., shaped to a raised half-circle profile) along the center throughout their length. The ends are square cut and unworked. Although the sample is uncoated, you state that the imported versions will in some instances be pre-painted with white alkyd primer. You also state that in addition to hemlock, the product will be offered in western red cedar.
Sample “B” is a 36”-long piece of solid wood (hemlock) having a uniform 2¼” square cross section with rounded (bullnosed) edges. (We note that the edges are not merely “eased.”) All faces are unworked, and the ends are square cut. However, a “screw pilot hole” (about 1/8” diameter by 2” deep) has been drilled straight down into the center of one end. The sample is coated with white primer, but some imported versions may be unprimed. Again, the product will be offered in both hemlock and western red cedar.
The applicable subheading for the hemlock balusters of a kind represented by samples “A” and “B”, whether or not primed, will be 4409.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coniferous wood continuously shaped along any of its edges or faces…other than western red cedar. The rate of duty will be free.
The applicable subheading for the western red cedar balusters (the same as samples “A” and “B” except for the species of wood), whether or not primed, will be 4409.10.9020, HTS, which provides for other (than certain enumerated) coniferous wood continuously shaped along any of its edges or faces…western red cedar. The rate of duty will be free.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division