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NY I85125

September 3, 2002

CLA-2-44:RR:NC:SP:230 I85125

CATEGORY: Classification

TARIFF NO.: 4409.10.9020; 4409.10.9040; 4418.90.4590; 4409.10.4500

Ms. Betty Barney

Norman G. Jensen, Inc.

PO Box 3789

Blaine, WA 98231-3789

RE: The tariff classification of wooden balusters, handrails and deck
posts from Canada.

Dear Ms. Barney:

In your letter dated August 5, 2002, you requested a tariff
classification ruling on behalf of Visscher Lumber, Inc. (Chilliwack,
BC, Canada). Samples representing three kinds of products were submitted
for our examination.

Item #1 is a solid wood baluster having a uniform 1-5/16" square cross
section with eased edges. In addition, two opposite faces have been
continuously beaded along the center throughout their length. The
beading consists of two substantially deep grooves which create a clear
and significant bead in the center. The beading provides an obvious
visual decorative impact. One end of the sample is cut at a 45-degree
angle for 1¼" of the length, while the other end is square-cut. You
state that the angle cut may or may not be present at one or both ends,
depending on customer requirements. The angle-cuts are made to enhance
the overall appearance of the finished deck. The balusters will be
supplied in lengths of 36, 42 and 48 inches, and will be used as the
upright members on outdoor deck railing systems. The balusters will be
dried, select grade Western red cedar or S-P-F.

The applicable subheading for the beaded balusters, when imported with
both ends square-cut, will be 4409.10.90, Harmonized Tariff Schedule of
the United States (HTS), which provides for wood continuously shaped
(tongued, grooved,...beaded,...or the like) along any of its edges, ends
or faces, whether or not planed, sanded or end-jointed: coniferous:
...other. (The statistical suffix for Western red cedar is "20", while
for other coniferous species, including S-P-F, it is "40".) The rate of
duty will be free.

The above merchandise may be subject to antidumping duties and/or
countervailing duties. A list of AD/CVD proceedings at the Department of
Commerce (DOC) and their product coverage can be obtained from the DOC
website at: http://ia.ita.doc.gov, or you may write to them at the U.S.
Department of Commerce, International Trade Administration, Office of
Antidumping Compliance, 14^th^ Street and Constitution Avenue, N.W.,
Washington, DC 20230. Written decisions regarding the scope of AD/CVD
orders are issued by the Import Administration in the Department of
Commerce and are separate from tariff classification rulings issued by
Customs.

The applicable subheading for the beaded balusters, when imported with a
45-degree angle-cut at one or both ends, will be 4418.90.4590, HTS,
which provides for other builders' joinery and carpentry of wood. The
general rate of duty will be 3.2%.

Item #2 is identified as a "moulded fluted handrail," of dried, select
grade Western red cedar, measuring approximately 1-3/8 by 3-3/8 inches
by 96 inches long. The product is a solid wood board that has been
shaped to a uniform contoured profile throughout its length. The bottom
surface is continuously grooved to accommodate the ends (tops) of
balusters, and the ends are square-cut. The rail may be used in both
interior and exterior applications.

The applicable subheading for the "moulded fluted handrail" will be
4409.10.4500, HTS, which provides for wood continuously shaped...along
any of its edges, ends or faces...: coniferous: other standard wood
moldings. The rate of duty will be free.

Item #3 is identified as a "chamfered top, notched deck post" of dried,
select grade Western red cedar. The sample is a solid wood post having a
3¼-inch-square cross section and a length of 4 feet. The bottom
(6-inch-long) portion of the post is half cut out, producing a joint to
fit against a deck floor. In addition, two 3½-inch-wide, 1½-inch-deep
notches run across one face to accommodate a top and bottom rail. All
four edges of the top end are substantially and clearly chamfered for a
decorative effect.

The applicable subheading for the described deck post will be
4418.90.4590, HTS, which provides for other builders' joinery and
carpentry of wood. The general rate of duty will be 3.2%.

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