N018119 N0 Ruling Active

The tariff classification of beaded deck balusters from China

Issued November 2, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4409.10.9040

Headings: 4409

Product description

The balusters are made of Chinese cedar (Cunninghamia lanceolata). They measure 36.5 mm x 36.5 mm x 916 mm to 1067 mm long. Two opposite sides of the balusters are continuously shaped with two grooves and a center bead running lengthwise down the surface. The ends are square-cut. The balusters are not otherwise processed.

Full text

N018119 November 2, 2007 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4409.10.9040 Mr. Quincy Knowlton Vanport International, Inc. 25590 SE Wally Road Boring, OR 97009 RE: The tariff classification of beaded deck balusters from China Dear Mr. Knowlton: In your letter dated October 4, 2007 you requested a tariff classification ruling. The ruling was requested on deck balusters, which are used as side railings for decks. Photographs and a description were submitted. The balusters are made of Chinese cedar (Cunninghamia lanceolata). They measure 36.5 mm x 36.5 mm x 916 mm to 1067 mm long. Two opposite sides of the balusters are continuously shaped with two grooves and a center bead running lengthwise down the surface. The ends are square-cut. The balusters are not otherwise processed. The applicable subheading for the beaded deck balusters, described above, will be 4409.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other (than wood continuously shaped along any of its ends): Other (than certain enumerated products): Other (than western red cedar). The rate of duty will be free. 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →