The tariff classification of wooden window supports fromBrazil

NY 888696 August 18, 1993 CLA-2-44:S:N:N8:230 888696 CATEGORY: Classification TARIFF NO.: 4418.90.4090 Mr. Monroe M. Lange Monroe Lange Hardwoods Division of H. Verby Company, Inc. 3333 Henry Hudson Parkway, Suite 2S Riverdale, NY 10463 RE: The tariff classification of wooden window supports from Brazil Dear Mr. Lange: In your letter dated July 23, 1993 you requested a tariff classification ruling. The ruling was requested on bay window supports made of solid pine. A photograph was submitted. The products are triangular in shape and come in three sizes. They are formed by two pieces of lumber that meet at a right angle and a third wavy edged piece of wood that fills in the rest of the triangle. The applicable subheading for the wooden window supports will be 4418.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other builders' joinery and carpentry of wood. The duty rate will be 5.1 percent ad valorem. Articles classifiable under subheading 4418.90.4090, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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