CLA-2-44:RR:NC:2:230 A89854
Ms. Isabelle C. Fountaine
A. N. Deringer, Inc.
HC 76 Box 625
Jackman, ME 04945
RE: The tariff classification of deck panels and a gazebo kit from Canada
Dear Ms. Fountaine:
In your letter dated November 12, 1996, on behalf of Maibec Industries you requested a tariff classification ruling. The ruling was requested on a number of different products. Products other than the ones covered by this ruling will be covered in ruling numbers A89572, A89855, and A89856.
The products to be ruled on in this letter consist of pre-assembled chippendale deck panels, pre-assembled lattice deck panels and a gazebo kit. Descriptive literature and photographs were submitted.
The chippendale deck panel consists of a 30 x 36 inch panel with a distinctive pattern of diagonally connecting wood slats. The panel is made of spruce, pine or fir and is pressure treated. It will be mounted to deck posts for use as a deck railing.
The lattice deck panels consist of diagonally interwoven slats finished with a moulding on all borders and having an additional handrail moulding on the top and bottom. The lattice deck panels are made in two sizes, 48 x 72 inches and 32 x 48 inches. They are made of spruce, pine and fir and are pressure treated. They are designed to be attached to deck posts for use as deck railings.
The gazebo kit consists of factory assembled components necessary to make a gazebo 10 feet high and 8 feet in diameter. The components are made of spruce, pine and fir and are pressure treated. The kit contains all parts including hardware and assembly instructions.
The applicable tariff provision for the chippendale deck panels and the lattice deck panels will be 4418.90.4090, 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 4.3 percent ad valorem. Effective January 1, 1997 the general rate of duty will be 4 percent ad valorem.
The applicable tariff provision for the wooden gazebo kit will be 9406.00.4000, HTSUSA, which provides for prefabricated buildings, of wood. The general rate of duty will be 4.1 percent ad valorem. Effective January 1, 1997 the general rate of duty will be 3.6 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division