CLA-2-44:OT:RR:NC:N1:230
Ms. Sandra Hewines
Northern Wide Plank Flooring
5930 Lloydtown-Aurora Rd,
Schomberg, ON L0G 1T0
Canada
RE: The tariff classification of hardwood stair nosing and stair treads from Canada
Dear Ms. Hewines:
In your letter, dated May 15, 2017, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on June 1, 2017. The ruling was requested on hardwood stair nosing and stair treads. Samples were submitted for our review and will be retained for reference.
The three items reviewed herein are identified as a “stair nosing”, a “double return stair tread”, and a “box stair tread”. All three items are cut to shape from Baltic birch plywood measuring 30mm in thickness. The plywood is of Ukrainian or Russian origin. The plywood is then surfaced with wood veneers measuring from 3mm to 5mm in thickness, and consisting of white oak, European oak, reclaimed hemlock, reclaimed elm, reclaimed oak, or walnut. The veneers are sourced from Canada, the United States, or The Netherlands.
The stair nosing is a stair tread that has a finished, squared nosing (front) edge that overhangs the stair riser. The stair nosing measures approximately 5’ to 11’ (W) by 7” deep and is 40mm thick at the nosing edge. The tread portion of the item measures 20mm in thickness. The tread face, nosing edge, and nosing bottom are each surfaced with wood veneer, fully masking the plywood structure when the item is installed.
The double return stair tread has three finished, squared nosing edges – the front and both sides - that overhang the stair riser. The double return stair tread sample measures approximately 6” deep, and is 40mm thick at the nosing edges. However, the double return stair treads are imported in custom sizes based on the customer’s specifications. The tread portion of this item measures 20mm in thickness. The tread face, nosing edges, and nosing bottoms are each surfaced with wood veneer, fully masking the plywood structure when the item is installed.
The box stair tread is a rectangular stair tread with a continuous thickness. The sample submitted measures approximately 10” (W) by 5 1/2" deep by 40mm thick. However, the box stair treads are imported in custom sizes based on the customer’s specifications. These treads are surfaced on the face, back, and front and side edges with wood veneer, fully masking the plywood structure when the item is installed.
The Explanatory Notes to heading 4418, Harmonized Tariff Schedule of the United States (HTSUS), require that an item classified therein be:
…woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building, etc., in the form of assembled goods or as recognizable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc.
The stair nosing, double return stair tread, and box stair tread are all recognizable articles utilized in the construction of buildings; they form the tread surface of a stair. Therefore, the three items meet the above rule and are classifiable in heading 4418, HTSUS.
The applicable subheading for the stair nosing, the double return stair tread, and the box stair tread will be 4418.99.9095, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem. 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