CLA-2-44:OT:RR:NC:3:230
Mr. Kenneth Carmon
Bay Brokerage, Inc.
42832 NYS RT 12
Alexandria Bay, NY 13607
RE: The tariff classification of wooden door components from Canada
Dear Mr. Carmon:
In your letter, dated November 18, 2016, you requested a binding tariff classification ruling on behalf of your client, Produits Matra, Inc. The ruling was requested on wooden door components. Product information and samples were submitted for our review and will be retained for reference.
The ruling covers several different products and variations on those products. Please note for future reference that, in accordance with Title 19, Code of Federal Regulations, Part 177.2 (b)(2)(ii), ruling requests are limited to five items of the same class or kind. According to your submission, the various components are manufactured in Canada from aspen and eastern white pine woods. The products to be imported fall into the following groupings:
Wooden door rails
Wooden door stiles
Wooden lock blocks
Wooden trim boards
Wooden door jambs
The wooden door rails are manufactured from continuously shaped solid wood that has been primed on its face. The rails measure approximately 1 5/8” in width, 3/4” in thickness, and range from 28” to 35” in length. You state that the wood may be finger jointed. You indicate that the bottom rails will be square cut, but the top rails are cut with notches to facilitate assembly with the door stiles. While the bottom rails are continuously shaped wood that is not dedicated by its shape for any singular purpose, the notching on the top rails gives the rails the character of door parts, an article of another heading.
The wooden door stiles are also manufactured from solid wood that has been primed on its face. Like the rails, they measure approximately 1 5/8” in width, 3/4” in thickness, and range from 76” to 96” in length. The wood is finger-jointed to increase length. The stile samples are worked in two different configurations. The first is solid wood which is continuously shaped throughout its length with two grooves on the stile face, and on the back is step cut at each end for assembly with the rails. The step cut constitutes continuous shaping along the end of the board. The second configuration is the same as the first, but has three indentations along the face to accommodate hinge hardware. Like the rails, the indentations on the stiles gives them the character of door parts, an article of another heading. The stiles without indentations are considered multiuse materials that remain classifiable in heading 4409. You suggest classification of door stiles in 4418.90.4590, Harmonized Tariff Schedule of the United States (HTSUS). However, in order to be classifiable in heading 4418, HTSUS, an article must be a recognizable item utilized in the construction of a building. As stiles are utilized not in the construction of buildings, but in the construction of doors, they do not meet the terms of heading 4418, HTSUS.
The wooden lock block samples submitted fall into two distinct categories. The first group are cut throughout their length, on both front and back, with dado cuts across the grain. Some of these are not otherwise worked, while some samples have bores cut to accommodate knob, latch, and lock hardware. The second group of lock blocks are solid rectangular pieces of lumber. Your letter indicates that the blocks will measure 22” in length, 1 5/8” in thickness, and will range from 2 1/3” to 4 1/4" in width. The first category, with the dado cuts are not described by any heading within Chapter 44, HTSUS, and therefore default to heading 4421, HTSUS. The blocks with the bores have the character of door parts, and are therefore also classifiable in heading 4421, HTSUS. The solid blocks, on the other hand, are simply rectangular lumber cut to length, and therefore are not dedicated for any purpose by their construction.
The wooden trim boards (with the exception of 1x6 E&CB) are rectangular exterior boards which may be edge glued. They are imported in a variety of sizes from 3/4" to 1 1/8” in thickness, from 2 1/2" to 11 1/4" in width and will ship in lengths of 15 feet. Such solid boards (not edge-glued) would be classifiable in heading 4407, HTSUS. However, you note that the boards are coated with a sealer coat consisting of diacrylate glycol tripropylene, bisphenol, and neopentyl glycol propoxylate. The General Explanatory Notes (ENs) to Chapter 44, HTSUS, state that
the classification of wood is not affected by treatment necessary for its preservation, such as seasoning, superficial charring, priming and stopping, or impregnation with creosote or other wood preservatives (e.g., coal tar, pentachlorophenol (ISO), chromated copper arsenate or ammoniacal copper arsenate); nor is it affected by reason of being painted, stained or varnished.
The classification of the trim boards, being coated with the above mentioned chemicals, is affected by the coating treatment and is beyond the limits of set forth by the ENs. Therefore, such coating precludes classification in heading 4407, HTSUS. Similarly, the edge-glued boards are precluded from classification as edge-glued lumber.
The trim boards marked 1x6 E&CB are continuously shaped boards with beading and V-joint tongue and grooving. Wood continuously shaped is generally classifiable in heading 4409, HTSUS. However, the ENs state that heading 4409, HTSUS, excludes “Wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing (e.g., veneered, polished, bronzed, or faced with metal leaf) (generally heading 44.21).” The sealer coat consisting of diacrylate glycol tripropylene, bisphenol, and neopentyl glycol propoxylate is beyond paint, stain, or varnish, and precludes classification in heading 4409, HTSUS. Since the boards are recognizable articles utilized in the construction of a building, classification will be in heading 4418, HTSUS.
The wooden door jambs are uncoated, solid wood kerf jambs. They have a profile in the shape of a step cut with a kerf for the insertion of a door seal. The wood is finger jointed, and the back of the jambs are grooved with several half-round grooves. The jambs, however, are not continuously shaped, as the upper portion of the step above the kerf is cut away at one end of the jamb. Because the jambs are not continuously shaped throughout their length, they are precluded from classification in heading 4409, HTSUS. The jambs are, however, recognizable articles utilized in the construction of a building, and therefore, classification in heading 4418, HTSUS, is appropriate.
The applicable subheading for the bottom door rails made from eastern white pine will be 4409.10.9040, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other: Other: Other. The rate of duty will be free.
The applicable subheading for the bottom door rails made from aspen will be 4409.29.9000, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not
assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed,
sanded or end-jointed: Nonconiferous: Other: Other: Other. The rate of duty will be free.
The applicable subheading for the top door rails that have been notched will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the continuously shaped eastern white pine stiles will be 4409.10.0500, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the continuously shaped aspen stiles will be 4409.29.0565, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not
assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed,
sanded or end-jointed: Nonconiferous: Other: Wood continuously shaped along any of its ends,
whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed: Other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the stiles with indentations to accommodate hinge hardware will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the dado-cut lock blocks will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the solid eastern white pine lock blocks will be 4407.10.0143, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Coniferous: Other: Eastern white pine (Pinus Strobus) and red pine (Pinus resinosa): Other. The rate of duty will be free.
The applicable subheading for the solid aspen lock blocks will be 4407.99.0179, which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Other: Other poplar; aspen; cottonwood. The rate of duty will be free.
The applicable subheading for the rectangular trim boards will be be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the 1x6 E&CB trim boards will be be 4418.90.4695, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the wooden door jambs will be 4418.90.4695, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
Articles classifiable under subheading 4409.10.9040, 4409.10.0500, 4407.10.0143, and 4418.90.4695, HTSUS, exported from any country (including Canada) into the United States are subject to special entry requirements based on the “Softwood Lumber Act of 2008.” The interim amendments to Parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products exported from any country into the United States. (Softwood Lumber Act of 2008, Title VIII of the Tariff Act of 1930 as added by section 3301 of Title III, Subtitle D, of the Food, Conservation, and Energy Act of 2008 (Public Law 110-246)).
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division