CLA-2-44:RR:NC:2:230 F84038
Mr. Kurt Spira
PNG Central Resources Group
2549 New York Avenue
P.O. Box 952
Melville, NY 11747
RE: The tariff classification of wood panel doors and French doors from Singapore
Dear Mr. Spira:
In your letter dated March 3, 2000 you requested a tariff classification ruling.
The ruling was requested on various styles of wood and glass doors. Photocopies of two pages of door styles were submitted.
The various styles may be grouped into four representative categories. One type consists of wood panel doors made of all wood. Examples of this type are the styles referred to as Colonial, Louise and Provence.
A second type consists of wood panel doors with sections of plain undecorated glass. Examples of this second type are the styles Acacia, Georgia and Winchester.
A third type is represented by the “Golden Door” series and consists of wood panel doors with decorated glass panel inserts similar to stained glass. The glass has various designs made by fake lead beading and may be colored.
A fourth category of styles consists of wood doors with a substantial amount of glass. The glass may be divided by wood strips giving the appearance of window panes in the doors. This fourth category of styles is known as a French door. Examples of the French door styles are the doors referred to as Dakota (single door and double door types), Hamlet and Pattern 10.
The applicable subheading for the French door style category will be 4418.20.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood; doors and their frames and threshholds; French doors. The duty rate will be 4.8 percent ad valorem.
The applicable subheading for the three wood panel door categories is 4418.20.8060, HTSUSA, which provides for builders’ joinery and carpentry of wood; doors and their frames and thresholds; other (than French doors); other (than flush doors). The duty rate will be 4.8 percent ad valorem.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division