The tariff classification of wood balusters from Indonesia

NY 893478 January 6, 1994 CLA-2-44:S:N:N8:230 893478 CATEGORY: Classification TARIFF NO.: 4418.90.4090 Mr. Stephen Holland West Pacific Forest Products, Inc. P.O. Box 9201 Marietta, GA 30065-2201 RE: The tariff classification of wood balusters from Indonesia Dear Mr. Holland: In your letter dated December 27, 1993 you requested a tariff classification ruling. A sample of the product to be classified was submitted. It consists of two shaped pieces of wood which together form a baluster. The sample baluster measures approximately 34 inches in length, 1-1/4 inches square on top and tapers down to 1/2 inch in diameter on the bottom. The sample is made of Indonesian hardwood and painted white. The balusters may be imported primed or unprimed and in different lengths. They are used to make stairways forming the sides underneath the handrails. The applicable subheading for the wood balusters will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders' joinery and carpentry of wood. The duty rate will be 5.1 percent ad valorem. Articles classifiable under subheading 4418.90.4090, HTSUSA, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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