The tariff classification of edge-glued flat jambs from China

N246758 October 31, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4695 Mr. Steve Albrecht Woodgrain Millwork 1201 West Karcher Road Nampa, ID 83687 RE: The tariff classification of edge-glued flat jambs from China Dear Mr. Albrecht: In your letter dated September 25, 2013, you requested a tariff classification ruling. The ruling was requested on flat jambs. One representative sample was submitted for our review. In your letter you state that the flat jambs can be composed of solid, laminated, or finger-jointed wood. However, the submitted sample is of an edge-glued construction. This ruling will only address the classification of the submitted sample. If you would like to receive classification rulings on the aforementioned products, please submit an additional separate ruling request along with the respective samples. The sample measures approximately 9” in length x 4 ½” wide x 10mm in thickness. The sample is a continuously shaped, edge-glued board composed of Chinese Cedar. The board is shaped with three shallow grooves running lengthwise down the back surface. One end of the jamb has an 11/16”deep rabbet cut that runs the width of the board. The jamb is covered with a gesso coating. In your letter you state that the edge-glued jambs will be imported in 7’ lengths. In your submission, you suggest subheading 4409.10.4500, Harmonized Tariff Schedule of the United States (HTSUS), as a potential classification for the flat jambs. However, the edge-gluing and gesso coating preclude classification in the suggested subheading. The applicable subheading for the door jambs will be 4418.90.4695, HTSUS, which provides for Builders’ joinery and other carpentry of wood…: Other (than certain enumerated articles): Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division