The tariff classification of primed wooden balusters from Indonesia

NY 893479 January 6, 1994 CLA-2-44:S:N:N8:230 893479 CATEGORY: Classification TARIFF NO.: 4418.90.4090 Mr. Stephen Holland Thomas R. Hopson-Broker, Inc. 1686 Roswell Road P.O. Box 7295 Marietta, GA 30065-1295 RE: The tariff classification of primed wooden balusters from Indonesia Dear Mr. Holland: In your letter dated December 21, 1993 you requested a tariff classification ruling for Thomas R. Hopson-Broker, Inc., a wholesale building material supply company. The ruling was requested on a prospective importation of primed balusters. A sample of a baluster cut into two pieces for handling purposes was submitted. The sample consists of an unevenly shaped piece of wood which has been painted white. Balusters are principally used to make stairways. The applicable subheading for the primed balusters will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, HTSUSA, which are products of Indonesia 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