The tariff classification of a wood column from Canada

N080717 November 18, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4640 Mr. Quinn O’Rourke North Pacific Group Inc. 10200 SW Greenburg Road, Suite 400 Portland, OR 97223 RE: The tariff classification of a wood column from Canada Dear Mr. O’Rourke: In your letter dated October 19, 2009, you requested a tariff classification ruling. The ruling was requested on a wood column being imported from Canada. You submitted product specifications for our examination. The product is an untapered, smooth column made of Alder lumber. You state in your letter that the column consists of three pieces. The three pieces are packed and shipped together in the same box to be assembled when ready for use. The column is described as having a solid wood (Alder) base (Plinth), a hollow wood (Alder) shaft, and a decorative, solid polyurethane top (Capital). In a phone call to this office you stated that the column consists of finger-jointed and edge-glued wood. The column has a hollow core with a 10” outside diameter and a 7 ¼” inside diameter. The wood column is intended for use inside buildings as an ornamental and structural wood member. The applicable subheading for the wood column will be 4418.90.4640, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood, other fabricated structural wood members. 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