The tariff classification of garage door rails from Canada

NY 883394 April 1, 1993 CLA-2-44:S:N:N8:230 883394 CATEGORY: Classification TARIFF NO.: 4409.10.9040 Ms. Debbie Kobberstad Norman G. Jensen, Inc. P.O. Box 1450 Blaine, WA 98231 RE: The tariff classification of garage door rails from Canada Dear Ms. Kobberstad: In your letter dated February 26, 1993 you requested a tariff classification ruling. The request was made on behalf of the shipper and importer of record, Arbutus Manufacturing Ltd. The products to be classified are garage door intermediate rails and top or bottom rails. Sample pieces were submitted. The rails are made of solid finger-jointed hemlock and are produced by a moulder. They are continuously shaped pieces of wood having the same profile throughout their length. The top or bottom rails are 1-5/16 inch by 3-1/4 inch by 8 feet, 9 feet or 16 feet and are used as the top or bottom portion of a garage door. They have a deep indented groove running along one edge which will hold a garage door panel. The intermediate rails are 1-5/6 inch by 1-1/2 inch by 8 feet, 9 feet or 16 feet and are used to hold the middle panels of the garage door. Although qualifying as wood continuously shaped according to the provision of heading 4409, Harmonized Tariff Schedule of the United States (HTSUS), the rails are not the moldings of subheadings 4409.10.40 to 4409.10.50, HTSUS. The Explanatory Notes (EN) to the HTS constitute the official interpretation of the tariff at the international level. The EN to heading 44.09, HTS, state as follows: Moulded wood (also known as mouldings or beadings), i.e., strips of wood shaped to various contours (obtained mechanically or by hand), such as are used for the manufacture of picture frames, decorations of walls, furniture, doors and other carpentry or joinery. In addition, the EN give an example of products which may be excluded, as follows: Wooden strips of a kind clearly identifiable for incorporation in an article of furniture, such as notched strips for cupboard and bookcase shelves, etc., are excluded (heading 94.03). A "molding" is defined in Webster's Third New International Dictionary as follow: a continuous narrow contoured surface either recessed or projecting used singly or groups for the decorative effect created by the play of light and shadow over it. In addition, "molding" is defined in the Wood Handbook published by the Forest Products Laboratory, Forest Service, U.S. Department of Agriculture as follows: A wood strip having a curved or projecting surface, used for decorative purposes. Moldings are an important factor in architectural expression. The molding designs give a character of beauty harmonious with demands of good taste. Clearly, moldings are strips of wood used to enhance the appearance of furniture, windows, doors, rooms, buildings, and other products. Moldings may also have a functional use to reduce maintenance in heavy wear areas and give a room or building a more finished appearance. The garage door rails have been grooved and shaped to meet the primary requirements of manufacturing garage doors. Any decorative expression is of secondary importance. The garage door rails in question are "moulded wood" provided for under heading 4409, HTS; however, they are not "moldings" provided for under subheadings 4409.10.40 to 4409.10.50, HTSUS. They are clearly identifiable and will form integral parts of garage doors. The applicable subheading for the garage door rails will be 4409.10.9040, HTS, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger- jointed. The rate of duty will be Free. Softwood lumber products from Canada classifiable under subheading 4409.10.9040, HTS, are subject to countervailing duty. All entries of such softwood lumber products are required to have a cash deposit equivalent to 6.51 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