The tariff classification of angle cut balusters from Canada

NY I85365 August 30, 2002 CLA-2-44:RR:NC:2:230 I85365 CATEGORY: Classification TARIFF NO.: 4418.90.4590 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of angle cut balusters from Canada Dear Ms. Barney: In your letter dated August 5, 2002, on behalf of your client, Leslie Forest Products Ltd., you requested a tariff classification ruling. The ruling was requested on angle cut balusters. The subject balusters have an angle cut on either one or both ends. A sample of each type was submitted. The samples consist of rectangular boards of solid wood measuring approximately 1-3/8” x 1-3/8” x 42” long. The edges of the boards have been eased. One sample has a 45 degree angle cut on one end and a square cut on the other end. The second sample has a 45 degree angle cut on both ends. The balusters are the vertical components assembled to a deck railing. The baluster with both ends cut at an angle is assembled to the railing so that both ends remain exposed. The baluster with one end cut at an angle is assembled to the railing so that the angle cut end remains exposed and the square cut end is placed under a top rail. The lengths of the balusters to be imported will range from 36” to 48.” The species of wood will be mixtures of spruce-pine-fir, hemlock-fir or western red cedar. The applicable subheading for the balusters with an angle cut on one or both ends will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders’ joinery and carpentry of wood. The general rate of duty will be 3.2 percent ad valorem. The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division