The tariff classification of wooden balusters and of metal balustersfrom Indonesia and from China
Issued July 15, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4418.90.4090, 7326.90.8585
Product description
The wooden baluster measures approximately 39 inches long and is painted white. The metal baluster measures approximately 35 inches long and has a black coating. The wooden baluster has a combination square, spindle and tapered shape. The metal baluster is square and spiral shaped and has a hole at one end. The balusters will be used as the upright supports of a balustrade or staircase rail.
CBP rationale
The applicable subheading for the wooden balusters will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders' joinery and carpentry of wood, other, other. The applicable subheading for the metal balusters will be 7326.90.8585, HTSUSA, which provides for articles of iron or steel, other, other.
Full text
NY C89444 July 15, 1998 CLA-2-44:RR:NC:2:230 C89444 CATEGORY: Classification TARIFF NO.: 4418.90.4090; 7326.90.8585 Mr. Kevin W. Stewart The I.C.E. Co., Inc. P.O. Box 610583 Dallas/Fort Worth Airport, TX 75261-0583 RE: The tariff classification of wooden balusters and of metal balusters from Indonesia and from China Dear Mr. Stewart: In your letter dated June 15, 1998, on behalf of your client, Woodmark International Inc., you requested a tariff classification ruling. The ruling was requested on wooden balusters from Indonesia and on metal balusters from China. One sample of each was submitted which will be returned as you requested. The wooden baluster measures approximately 39 inches long and is painted white. The metal baluster measures approximately 35 inches long and has a black coating. The wooden baluster has a combination square, spindle and tapered shape. The metal baluster is square and spiral shaped and has a hole at one end. The balusters will be used as the upright supports of a balustrade or staircase rail. The applicable subheading for the wooden balusters will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders' joinery and carpentry of wood, other, other. The duty rate will be 3.6 percent ad valorem. Presently the Generalized System of Preferences (GSP) has expired. However, articles which are classifiable under subheading 4418.90.4090, HTSUSA, and which are products of Indonesia are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed. The applicable subheading for the metal balusters will be 7326.90.8585, HTSUSA, which provides for articles of iron or steel, other, other. The duty rate will be 3.5 percent ad valorem. 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 212- 466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Protest number 5201-01-100970; Wood flooring; Wood products worked or shaped on edges, faces and ends; Application of amendments to Explanatory Notes; Headings 4409 and 4418, HTSUS
Protest number 1704-01-100117; Wood flooring; Wood products worked or shaped on edges, faces and ends; Application of amendments to Explanatory Notes; Headings 4409 and 4418, HTSUS; Laminated flooring; Headings 4412 and 4418
Application for Further Review of Protest Number 3307-99-100031; Wood Flooring; Heading 4412; Heading 4418
Protest number 1101-96-100564; Wood flooring; Wood products worked or shaped on edges, faces and ends; Application of amendments to Explanatory Notes; Headings 4409 and 4418, HTSUS
The tariff classification of solid wood flooring planks from Germany.
Application for Further Review of Protest No.: 1101-00-100164.
The tariff classification of laminated bamboo flooring and solid cherry wood flooring from China.
The tariff classification of wood flooring strips and parquet panels from China and from Indonesia
The tariff classification of wood siding with a plastic track (“snap on” bevel siding) from Canada
The tariff classification of unassembled timber frames for homes, from Canada.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →