CLA-2-44:RR:NC:2:230 K83258
Mr. Douglas G. McKenny
Norman G. Jensen, Inc.
395 Caswell Avenue
Derby Line, VT 05830
RE: The tariff classification of wooden fence toppers and window moldings from Canada
Dear Mr. McKenny:
In your letter dated February 16, 2004, on behalf of your customer, Industries Maibec Inc., you requested a tariff classification ruling.
The ruling was requested on two products, wooden fence toppers and window moldings. Representative samples of the products and photographs were submitted.
The fence toppers consist of concave and convex shaped boards that will be nailed to the top of wooden fences as decorative finishes. Two 24” long samples were submitted to show how the boards are shaped. The concave and convex shaped fence toppers are cut from solid spruce/ pine/ fir (SPF) lumber. A 1-1/4” thick x 8” wide piece of lumber is cut to shape approximately down the center, forming two boards, one with a concave shaped side and one with a convex shaped side. The actual boards to be imported will be 8’ long. The photographs submitted show the 8’ long fence toppers to be similar to the samples except that the concave and convex shaped sides are more elongated.
The window molding consists of a continuously shaped solid piece of SPF wood measuring approximately 1-1/4” thick x 2” wide. The sample has been worked to a pattern and has the same profile shape throughout its length. The molding will be used as trim board around windows.
The applicable subheading for the shaped fence toppers will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the window moldings will be 4409.10.4500, HTSUSA, which provides for other coniferous standard wood moldings. The general rate of duty will be free.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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