CLA-2-44:RR:NC:SP:230 H88163
Mr. Douglas G. McKenny
Norman G. Jensen, Inc.
P.O. Box 1439
Derby Line, Vermont 05830
RE: The tariff classification of wooden exterior “trim boards” from Canada.
Dear Mr. McKenny:
In your letter dated December 7, 2001, you requested a tariff classification ruling on behalf of Maibec Industries Inc. (Ste-Foy, Quebec, Canada).
Diagrams representing 6 products were submitted for our review. (Unfortunately, the samples referenced in your inquiry cannot be located.) All of the items are S-P-F wood products said to be made in a molding machine for use as “trim boards” on the exterior walls of buildings. All will be supplied in random lengths, 6 to 16 feet, in bundles.
Item “A” is identified as a “trim board inside corner.” It is a solid board having a uniform 1½”-square cross-section throughout its length. It is surfaced 4 sides, has eased edges and has been treated with an acrylic stain. It is used as a vertical piece at the corner formed by two perpendicular walls, i.e., where the ends of horizontal siding boards converge.
The applicable subheading for item “A” will be 4407.10.0002, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: coniferous…treated with paint, stain, creosote or other preservative. The rate of duty will be free.
Item “B” is identified as a “trim board inside or outside corner.” It is a solid, stained board having a rectangular cross section, square cut at the edges and ends, with either one or two continuous grooves running lengthwise along the back surface. (The grooves are intended to prevent warping.) Its function is essentially the same as that of item “A”, and it will be supplied in cross-section dimensions of either 1-1/4” x 3-3/8”, 1-1/4” x 4-3/4” or 1-1/4” x 5-3/8”.
Item “D”, identified as “trim board fascia,” is similar in form and appearance to item “B”. It is a solid, stained board with square-cut edges and ends and one or two continuous grooves running along the back surface. In this instance, the board will be offered in various widths ranging from 2-1/2” to 11-1/4”, while the thickness will always be 5/8”. It is used around windows or along the edge of a roof’s overhang.
The applicable subheading for items “B” and “D” will be 4409.10.9040, HTSUS, which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or “end-jointed”: other. The rate of duty will be free.
Item “C” is a 1-3/8” x 3-3/8” profiled board. It is a solid, stained board that has been shaped to a uniform profile throughout its length, and is used to cover an inside or outside corner during wood siding installation.
Item “G”, identified as a “Victorian moulding,” is a solid, stained board that has been shaped to a uniform contoured profile throughout its length. It is used around windows.
The applicable subheading for items “C” and “G” will be 4409.10.4500, 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. The rate of duty will be free.
Item “F”, identified as “skirt board,” is a solid, stained board that has been continuously shaped along one edge to form a lip-like projection. This board, which measures 1-1/4” thick by 7” wide, is used as the lowest piece of horizontal siding along the bottom of an exterior wall.
The applicable subheading for item “F” will be 4409.10.1080, HTSUS, which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or “end-jointed”…other coniferous wood siding. The rate of duty will be free.
(Note: We are unable to rule on item “E”, “batten,” because no diagram or sample is available for our review. If you wish to pursue a ruling on this item, please submit an appropriate diagram and/or sample.)
Due to a typographical error, the published tariff uses the term “edge-jointed” in heading 4409 and certain subheadings to 4409, HTSUS. Presidential Proclamation 7515 of December 15, 2001 (Federal Register Vol. 66, No. 247, December 26, 2001) Annex I, item 177 and 178(a) provides the correct language, i.e., “end-jointed”. The International Trade Commission is in the process of correcting this typographical error.
Items “A”, “B”, “D” and “F” may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.
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 the ruling letter, 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 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division