The tariff classification of wood siding with a plastic track (“snap on” bevel siding) from Canada

NY G86388 February 22, 2001 CLA-2-44:RR:NC:2:230 G86388 CATEGORY: Classification TARIFF NO.: 4418.90.4090 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of wood siding with a plastic track (“snap on” bevel siding) from Canada Dear Ms. Barney: In your letter dated January 9, 2001, on behalf of your client, Realok Building Products Inc., you requested a tariff classification ruling. The ruling was requested on a product referred to as “snap on” bevel siding. The siding will be made of various softwood lumber species and the dimensions will range from 4 to 10 inches wide and 6 to 16 feet long. A sample section of the siding was submitted. In addition, a representative sample of a wall was submitted to show how the siding will be attached. The sample of the siding consists of a wood board approximately 5-1/4” wide and tapered in thickness from ½” to 1/8”. The thin edge is rounded. The thick edge has a 1/16” deep and 5/8” wide rabbet cut running down the length along the bottom surface. Next to the rabbetted edge is a groove into which a plastic track is inserted and glued. The groove with the plastic track runs continuously on the bottom surface along the length of the siding. The surfaces of the sample are rough sawn and painted. The siding may be imported primed and painted or unpainted. The siding is designed to fit onto plastic strips which are stapled vertically at regular intervals to the exterior walls of houses. The strips have protruding shaped plastic ridges over which the plastic track on the back of the siding slides. The ridges on the strip and the plastic track in the groove are specially shaped to interlock securely together. The plastic strips are sourced and obtained separately; they are not imported with the wood siding. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be determined according to the terms of the headings and any relevant section or chapter notes. Heading 4418, HTSUS, provides for : Builders’ joinery and carpentry of wood, including cellular wood panels and assembled parquet panels; shingles and shakes. The Explanatory Notes (EN’s) to the HTSUS constitute the official interpretation of the tariff at the international level. Although not legally binding, the EN’s provide a commentary on the scope of each heading and are thus useful in ascertaining the classification of merchandise under the HTSUS. The EN’s to heading 4418 state in pertinent part: This heading applies to woodwork, . . . . used in the construction of any kind of building, etc., in the form of assembled goods or as recognizable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc. . . The subject “snap on” wood siding meets the above EN description. The siding has been grooved and fitted with a plastic track which forms a secure joint with plastic strips having ridges. It is in a form ready to be assembled to a wall and used in the construction of a building. The siding is classifiable under heading 4418, HTSUS. The applicable subheading for the “snap on” wood siding will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood; other; other. The general rate of duty will be 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division