The tariff classification of wood handrails, deck and porch posts,bottom rails, stringers, steps and related articles, from Canada;pressure treated lumber; builders' joinery.

NY 816080 November 22, 1995 CLA-2-44:RR:NC:GI:230 816080 CATEGORY: Classification TARIFF NO.: 4409.10.4500; 4418.90.4090; 4421.90.9840; 4409.10.9040 Ms. Isabelle C. Fountaine A.N. Deringer, Inc. HC76 Main Street Jackman, ME 04945 RE: The tariff classification of wood handrails, deck and porch posts, bottom rails, stringers, steps and related articles, from Canada; pressure treated lumber; builders' joinery. Dear Ms. Fountaine: In your letter dated October 17, 1995, together with an earlier, undated submission, you requested a tariff classification ruling. The ruling was requested on behalf of your client, Maibec Industries Inc. (Ste-Foy, PQ, Canada). The items in question are described as wood accessories for decks, stairs, fences and the like. They are all made of solid spruce/pine/fir ("S-P-F") and are pressure-treated after being formed to shape. Descriptions of the individual items follow, together with the applicable subheadings/general rates of duty under the Harmonized Tariff Schedule of the United States (HTS): 1. "Hand Rails": lengths of wood which have been worked (edges rounded, bottom grooved) to a uniform cross-section throughout their length. Dimensions: 1 1/4" x 3" x 6, 8, 10 or 12 feet. (We assume that the ends are not worked.) 4409.10.4500/Free (Other coniferous standard wood moldings). 2. "Porch Posts": lathe-turned, non-uniformly contoured baluster-like articles, 3 1/2" x 3 1/2" x 8 feet. 4418.90.4090/4.7% (Other builders' joinery and carpentry of wood). 3. "Deck Posts": lathe-turned, non-uniformly contoured baluster-like articles, 3 1/2" x 3 1/2" x 4 feet. 4418.90.4090/4.7% (Other builders' joinery and carpentry of wood). 4. "Georgian Ball": lathe-turned ornamental article used atop posts. 5" high, 3 1/2" in diameter. 4421.90.9840/4.7% (Other articles of wood). 5. "Post Caps": square, flat piece of wood with beveled edges, used as ornamental articles atop posts. Various sizes, e.g., 4 1/2" x 4 1/2" x 3/4" high. 4421.90.9840/4.7% (Other articles of wood). 6. "Stringers": sawn, zigzag shaped pieces of wood used as sides/supports for stairs. 1 1/2" x 9 1/4" x 3, 4, 5 or 6 feet. 4418.90.4090/4.7% (Other builders' joinery and carpentry of wood). 7. "Steps": planks with rounded edges. Various sizes, e.g., 1 1/2" x 9 1/4" x 3, 3 1/2, 4, 5, or 6 feet. (We assume that the ends are not worked.) 4409.10.9040/Free (Other wood, coniferous, continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed). 8. "Spindles": lathe-turned, non-uniformly contoured baluster-like articles. Various sizes, e.g., 1 1/2" x 1 1/2" x 3'. 4418.90.4090/4.7% (Other builders' joinery and carpentry of wood). 9. "Mail Box Post": Three-piece assembled article consisting of a grooved upright piece with rounded corners, an extending horizontal piece, and a diagonal piece supporting the latter. 6' high, 4' wide. Used to support mail box. 4421.90.9840/4.7% (Other articles of wood). 10. "Bottom Rail": Lengths of wood, uniformly, continuously worked on one face. 1 1/2" x 3" x 8 or 12 feet. (We assume the ends are not worked.) 4409.10.4500/Free (Other coniferous standard wood moldings). Subheading 9905.44.10, HTS, temporarily grants duty-free status to certain products which are goods of Canada under the terms of general note 12 of the tariff schedule: pressure treated lumber, finger-jointed builders' joinery, and edge-glued lumber (provided for in subheading 4418.90.40). However, not all goods classifiable in subheading 4418.90.40 are eligible for the 9905 provision. With respect to the latter, the term "pressure treated lumber" has been interpreted to include worked lumber, but not lumber which has been made into completed articles, components or parts. Although the pressure-treated "Porch Posts," "Deck Posts," "Stringers" and "Spindles" described above are classifiable in subheading 4418.90.40, they are essentially complete porch/deck components, ready for assembly. Since they have been processed beyond the stage of "worked lumber," they do not qualify for duty-free entry under subheading 9905.44.10. This ruling is being issued under the provisions of Section 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 (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division