U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of veneered flat door jambs from Brazil
N058315 May 19, 2009 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4695 Mr. Tyler Peterson Geo. S. Bush & Co., Inc. 600 NW Naito Pkwy Portland, OR 97209 RE: The tariff classification of veneered flat door jambs from Brazil Dear Mr. Peterson: In your letter dated April 21, 2009, on behalf of your client, Shamrock Building Materials Inc., you requested a tariff classification ruling. The ruling was requested on veneered finger-jointed flat door jambs. A jamb is the vertical portion of a wall frame surrounding a door opening onto which a door is secured. Photographs of the product were submitted. The subject jamb measures approximately 4-9/16” wide x 11/16” thick. It is continuously shaped with rounded edges on the face side; while the opposite edges on the back side are square. The back surface has four shallow grooves running down the length. The jamb is composed of finger-jointed taeda pine. The entire face and both edges are laminated with a thin veneer of taeda pine. The jambs may be imported in standard lengths of 81-11/16” or in random lengths. The ends may be square cut or dadoed. The applicable subheading for the veneered flat door jambs, described above, will be 4418.90.4695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry, of wood. The rate of duty will be 3.2 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/. 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.