Tariff classification of wood slats for blinds from Taiwan

NY 895199 March 22, 1994 CLA-2-44:S:N:N8:230 895199 CATEGORY: Classification TARIFF NO.: 4409.20.9000 Mr. Alex Kang WTS Customs Brokerage 5730 W. Manchester Blvd., Suite 280 Los Angeles, CA 90045 RE: Tariff classification of wood slats for blinds from Taiwan Dear Mr. Kang: In your letter dated February 28, 1994, on behalf of the importer, C & M Wood Ind., you requested a tariff classification ruling. The ruling was requested on wood slats to be made into blinds after importation. Samples of the slats were submitted. They consist of thin pieces of wood measuring 2 or 3 mm thick, 2 inches wide and 3 to 8 feet in length. The species of wood is stated to be basswood, a nonconiferous species. The edges which run along the 3 to 8 foot length are slightly rounded and smooth. The surfaces have been sandblasted in Taiwan to remove a prior unwanted coating. After importation into the United States, the slats will be surface coated appropriately, punched with channel holes, and assembled with connecting cords, rails, valances and hardware to make complete blinds. In the condition as imported, the applicable subheading for the wood slats will be 4409.20.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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; nonconiferous, other. The rate of duty will be Free. 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