CLA-2-44:S:N:N1:230 861959
Mr. Byron Johnson
McClary, Swift & Co., Inc.
P. O. Box 370
Blaine, WA 98230
RE: The tariff classification of stained siding and fence panels
from Canada
Dear Mr. Johnson:
In your letter dated March 28, 1991, on behalf of the
manufacturer, Mid-Island Exteriors Ltd., you requested a tariff
classification ruling.
The ruling was requested on stained Western red cedar siding
and fence panels. A sample of a wood siding board was submitted.
It measures approximately 5 inches wide and 3/4 inch thick and it
is worked continuously along both edges. It is covered on the
surface with a semi-transparent gray stain. The grain and
texture of the wood show through the stain. The siding is
available in many different semi-transparent colors. It is also
available in a variety of solid color stains which give an
opaque appearance similar to paint.
The fence panels are 8 feet wide and 4, 5, or 6 feet high.
They consist of cedar boards assembled together. The panels may
include a lattice board on top. The fence panels are pre-
stained, either with a semi-transparent or a solid color stain.
According to information supplied by Mid-Island Exteriors,
the stains which are manufactured by another company are made on
a base of linseed oil with added fungicides. A brochure
describing the stains emphasizes the beautiful effects possible
by the variety of stains in many colors. Additionally, the
brochure states that the stains also protect the wood by
penetrating and strengthening the wood fibers on the surface.
The stains are primarily for decorative purposes rather than
necessary for the preservation of the wood. The general
Explanatory Note to Chapter 44 of the Harmonized Tariff Schedule
of the United States (HTS) cited by you and which states "For
the purposes of the Nomenclature, the classification of wood is
not affected by treatment necessary for its preservation" does
not apply in this case. The stained siding is excluded from
classification under heading 4409, HTS, because it is treated
beyond "planed, sanded or finger-jointed." Explanatory Note
44.09 (e) excludes "wood which has been worked beyond planing or
sanding (e.g., veneered, polished, painted, varnished, bronzed or
faced with metal leaf)."
The applicable subheading for the semi-transparent and solid
color stained wood siding will be 4418.90.4090, HTS, which
provides for other builders' joinery and carpentry of wood. The
rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the stained fence panels will
be 4421.90.7020, HTS, which provides for other articles of wood:
assembled fence sections. The rate of duty will be free.
Goods classifiable under subheading 4418.90.4090, HTS, which
have originated in the territory of Canada, will be entitled to a
3.5 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport