CBP Ruling N014728 — The tariff classification of edge-glued wood flat jambs from China

Tariff classification

Headings: 4418

Product description

All of the samples are composed of edge-glued and finger-jointed wood. In addition, all are surface covered on at least three sides with white gesso. Sample marked # 4 is a wood board measuring approximately 4-1/2” wide x 5/8” thick, smooth on three sides. It is shaped with two rounded corners along the edges of the flat surface and with three grooves running lengthwise down the opposite surface. The flat surface and the edges are covered with gesso. Sample marked # 6 is identical to sample # 4, except that it is smooth on two sides. Sample marked # 9 is identical in shape and size to sample # 4. In addition, it has a dado cut along one end (a step-like cut-out at the end). Further, it is surface covered with gesso on all four sides.

CBP rationale

The applicable subheading for the three edge-glued wood flat jambs, described above, will be 4418.90.4690, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood.

Full text

N014728 August 23, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4690 Ms. Kim Boggs Prestige Wood Products 110 ½ Market Street Coldwater, OH 45828 RE: The tariff classification of edge-glued wood flat jambs from China Dear Ms. Boggs: In your letter, which was received in our office on July 24, 2007, you requested a tariff classification ruling. The ruling was requested on three flat jambs, to be used in the framing of interior walls surrounding doors and windows. Three representative samples were submitted. All of the samples are composed of edge-glued and finger-jointed wood. In addition, all are surface covered on at least three sides with white gesso. Sample marked # 4 is a wood board measuring approximately 4-1/2” wide x 5/8” thick, smooth on three sides. It is shaped with two rounded corners along the edges of the flat surface and with three grooves running lengthwise down the opposite surface. The flat surface and the edges are covered with gesso. Sample marked # 6 is identical to sample # 4, except that it is smooth on two sides. Sample marked # 9 is identical in shape and size to sample # 4. In addition, it has a dado cut along one end (a step-like cut-out at the end). Further, it is surface covered with gesso on all four sides. The applicable subheading for the three edge-glued wood flat jambs, described above, will be 4418.90.4690, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood. The 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/. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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