Tariff classification of staircase components (regular steps, connection steps, angle steps, handrails, fillets, shoe rails) from Canada

NY 802028 October 13, 1994 CLA-2-44:S:N:N8:230 802028 CATEGORY: Classification TARIFF NO.: 4409.20.4000; 4409.20.9000; 4418.90.4090 Mr. Marc Giroux Industries C.M.E. Inc. 5045, Avenue Royale St-Ferreol-Les-Neiges, Quebec Canada G0A 3R0 RE: Tariff classification of staircase components (regular steps, connection steps, angle steps, handrails, fillets, shoe rails) from Canada Dear Mr. Giroux: In your letter dated August 31, 1994, which was received in our office on September 13, 1994, you requested a tariff classification ruling. The ruling was requested on various staircase components made of red oak and maple. The components consist of regular steps, connection steps, angle steps, handrails, fillets and shoe rails. Photocopies of pictures and diagrams were submitted. It is not clear whether the components are made of solid red oak and maple or of glued-up red oak and maple. The regular steps consist of boards of wood with at least one edge along the front rounded. One or both ends may also be rounded. The connection steps are used as connectors between the floor and the stairs. They are shaped along the front edge. The angle steps are shaped in a triangular form to help wind the stairs around a turn. The handrails are moldings continuously shaped down the length. Several styles are available including sectioned lengths. Fillets and shoe rails are used as components of handrails and are continuously shaped throughout their length. The applicable subheading for the handrails, the fillets and the shoe rails, if made of solid oak or maple will be 4409.20.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; nonconiferous; standard wood moldings. The rate of duty will be Free. The applicable subheading for the handrails, the fillets and the shoe rails, if made of edge-glued wood, will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the regular steps rounded along the front edge only and for the connection steps, if made of solid oak or maple, will be 4409.20.9000, HTUSA, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; nonconiferous; other. The rate of duty will be Free. The applicable subheading for the regular steps and for the connection steps, if made of glued-up wood, and for the regular steps rounded along both the front edge and along one or both ends, if made of solid wood or of glued-up wood, and for the shaped angle steps, if made of solid wood or of glued-up wood, will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The rate of duty will be 5.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport