NY 802028

October 13, 1994

CLA-2-44:S:N:N8:230 802028

CATEGORY: Classification

TARIFF NO.: 4409.20.4000; 4409.20.9000; 4418.90.4090

Mr. Marc Giroux

Industries C.M.E. Inc.

5045, Avenue Royale

St-Ferreol-Les-Neiges, Quebec

Canada G0A 3R0

RE: Tariff classification of staircase components (regular steps,
connection steps, angle steps, handrails, fillets, shoe rails) from
Canada

Dear Mr. Giroux:

In your letter dated August 31, 1994, which was received in our office
on September 13, 1994, you requested a tariff classification ruling.

The ruling was requested on various staircase components made of red oak
and maple. The components consist of regular steps, connection steps,
angle steps, handrails, fillets and shoe rails. Photocopies of pictures
and diagrams were submitted. It is not clear whether the components are
made of solid red oak and maple or of glued-up red oak and maple.

The regular steps consist of boards of wood with at least one edge along
the front rounded. One or both ends may also be rounded. The connection
steps are used as connectors between the floor and the stairs. They are
shaped along the front edge. The angle steps are shaped in a triangular
form to help wind the stairs around a turn. The handrails are moldings
continuously shaped down the length. Several styles are available
including sectioned lengths. Fillets and shoe rails are used as
components of handrails and are continuously shaped throughout their
length.

The applicable subheading for the handrails, the fillets and the shoe
rails, if made of solid oak or maple will be 4409.20.4000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which provides
for wood continuously shaped along any of its edges or faces, whether or
not planed, sanded or finger-jointed; nonconiferous; standard wood
moldings. The rate of duty will be Free.

The applicable subheading for the handrails, the fillets and the shoe
rails, if made of edge-glued wood, will be 4418.90.4090, HTSUSA, which
provides for other builders\' joinery and carpentry of wood. The rate of
duty will be 5.1 percent ad valorem.

The applicable subheading for the regular steps rounded along the front
edge only and for the connection steps, if made of solid oak or maple,
will be 4409.20.9000, HTUSA, which provides for wood continuously shaped
along any of its edges or faces, whether or not planed, sanded or
finger-jointed; nonconiferous; other. The rate of duty will be Free.

The applicable subheading for the regular steps and for the connection
steps, if made of glued-up wood, and for the regular steps rounded along
both the front edge and along one or both ends, if made of solid wood or
of glued-up wood, and for the shaped angle steps, if made of solid wood
or of glued-up wood, will be 4418.90.4090, HTSUSA, which provides for
other builders\' joinery and carpentry of wood. The rate of duty will be
5.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have
been filed without a copy, this ruling should be brought to the
attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Area Director

New York Seaport