The tariff classification of wooden slats and rollers from Canada

N019212 November 29, 2007 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4409.10.9040; 4421.90.9740 Mr. Kenneth M. Carmon Bay Brokerage, Inc. 44951 County Route 191 P.O. Box 293 Wellesley Island, NY 13640 RE: The tariff classification of wooden slats and rollers from Canada Dear Mr. Carmon: In your letter dated October 17, 2007, on behalf of Distributions Select, you requested a tariff classification ruling. The ruling was requested on wooden slats and rollers. Two samples of the slats and one sample of the roller were submitted for our review. The products are made of finger-jointed Ponderosa pine. The sample slats are rectangular strips of wood measuring approximately ¼” thick x 7/8” wide x 36” long and 3/8” thick x 1-1/4” wide x 36” long. The edges of both slats are rounded. The ends are square cut. You state that the slats will be imported in various sizes, cut to size and shape for incorporation into the finished product. As represented by the samples, the shaping refers to the continuously rounded long edges. No other processing is performed on the slats. The sample roller is a round wood rod with a metal spring motor and end caps attached to the ends. It measures approximately 1-1/4” in diameter and 37” long (including the metal fittings). It will be imported ready for use by roller shade manufacturers or by roller map manufacturers. The manufacturers will attach the rollers to the tops of either shades or maps and will attach the slats to the bottoms of the shapes or maps. The applicable subheading for the pine slats, described above, will be 4409.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other (than wood continuously shaped along any of its ends): Other (than certain specified products): Other (than western red cedar). The general rate of duty will be free. The applicable subheading for the wooden roller, described above, will be 4421.90.9740, HTSUS, which provides for: Other articles of wood: Other (than certain specified products). The general rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 4409.10.9040, HTSUS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 2006 (“SLA-2006”). An interim regulation published in the Federal Register on October 18, 2006, (71 FR 61399), revised section 12.140 of title 19 of the Code of Federal Regulations (19 CFR 12.140), amended Part 163 (19 CFR Part 163), and describes the new entry and recordkeeping requirements. 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