The tariff classification of spindles and handrails from Canada

NY M87803 November 22, 2006 CLA-2-44:RR:NC:2:230 M87803 CATEGORY: Classification TARIFF NO.: 4418.90.4590 Ms. Dorothy Trombley Norman G. Jensen, Inc. 102 West Service Road Champlain, NY 12919 RE: The tariff classification of spindles and handrails from Canada Dear Ms. Trombley: In your letter dated October 24, 2006, on behalf of the shipper, Colonial Elegance Inc., you requested a tariff classification ruling. The ruling was requested on three products, samples of which were submitted. The products consist of two types of spindles for staircases and one handrail. Spindle # 4634 consists of a rectangular strip of hemlock wood with eased edges measuring approximately 15/16” x 1-3/16” x 34” long. One end is dowelled (worked with a dowel shaped joint for 1” of the length) and the other end is beveled (angle cut for 9/16” of the width). In addition, a 7/8” diameter hole is drilled near the beveled end. Spindle # 4536 consists of a shaped baluster made of pinewood. It measures approximately 1-3/4” square and 32” long and has one dowelled end. The middle of the baluster is shaped with a decorative spindle design. Handrail # 1501-011-04 consists of a 48” long section of a handrail made of pinewood. The sample is composed of two parts: a continuously shaped handrail with a uniform profile and strips of rectangular wood stapled to the underside of the handrail. The strips of rectangular wood are 5 mm thick x 1-11/16” wide and fit inside the bottom profile of the handrail. The applicable subheading for the spindle # 4634, the spindle # 4536 and the handrail # 1501-011-04 will be 4418.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ joinery and carpentry of wood, other. The general rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 4418.90.46 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division