The tariff classification of roof windows from Canada

NY 818788 February 27, 1996 CLA-2-44:RR:NC:GI:230 818788 CATEGORY: Classification TARIFF NO.: 4418.10.0000; 3925.20.0090 Mr. Gordon C. Anderson Meyer Customs Brokers Div. of C.H. Robinson International, Inc. 8100 Mitchell Road, Suite 200 Eden Prairie, MN 55344 RE: The tariff classification of roof windows from Canada Dear Mr. Anderson: In your letter dated January 22, 1996, on behalf of your client, the Andersen Corporation, you requested a tariff classification ruling. The ruling was requested on two styles of roof windows. A brochure and other descriptive literature were submitted. The first style of window, style number RS/RV 2846, is the Andersen Vent-Tilt Roof Window. It is constructed of two parts with the inner part being designed to tilt inward or outward. The sash which holds the glass panel is made of wood; the frame which attaches the window to the house is made of wood; and it has aluminum flashings and aluminum sash covers which protect the exterior portions of the window. Besides these larger parts, it also has hardware, a screen, gaskets and other necessary and optional parts. The essential character of this style window is imparted by the wood. The second style of roof window, style number 2846, is the Andersen Skylight. It is a single window unit designed to fit on roofs. It consists of a glass panel, a sash made of a patented single profile glass-fiber reinforced polymer material, a wood frame, aluminum flashings and other parts. The essential character is imparted by the sash because of the role it plays in making the window. The applicable tariff provision for the vent-tilt roof window, style number RS/RV 2846, will be 4418.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders' joinery and carpentry of wood: windows, French-windows and their frames. The general rate of duty will be 4.3 percent ad valorem. The applicable tariff provision for the skylight roof window, style number 2846, will be 3925.20.0090, HTSUSA, which provides for builders' ware of plastics: doors, windows and their frames and thresholds for doors. The general rate of duty will be 5.3 percent ad valorem. 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