The tariff classification of Insulated Door or Window Buck from Canada

N125097 October 21, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification. TARIFF NO.: 4418.90.4695 Mr. Dennis Crotty UPS Supply Chain Solutions P.O. Box 369 Pembina, ND 58271 RE: The tariff classification of Insulated Door or Window Buck from Canada Dear Mr. Crotty: On September 24, 2010, you electronically requested a tariff classification ruling. The ruling was requested on a product manufactured in Canada and marketed under the trade name “Gorilla Buck”. You identified the internet website as a source for additional product information. The specific product for which the ruling was requested is a door or window frame component, known as “buck”, composed of oriented strand board (OSB) and polystyrene foam. The product, imported in 8-foot lengths with unworked ends, does not constitute a complete door or window frame, but rather, will be cut and assembled to form the full frame after importation. An OSB sheet measuring 96” (L) x 13.5” or 11.75” (W) x ¾” (thick) forms the base of the buck. Two OSB rails measuring approximately 96” (L) x 1.75” (W) x ¾” (thick) are laminated to the base, and are aligned with the base’s outer edges. The full OSB portion of the buck measures 1.5” in thickness. The inner edges of the rails are shaped in an inverse bevel, forming essentially a wide dovetail profile between the rails. A shaped, polystyrene foam insulating member with a maximum thickness of 1.75” is fitted and glued into this profile. The buck is specifically designed for insulated concrete formwork use; the foam portion of the completed frame is designed to accept a reinforced concrete wall component, thereby insulating the joint between the frame and the concrete. The imported buck is a composite good made up of two components of different classifications. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states that composite goods are to be classified according to the material or component that gives the item its essential character. The essential character of the buck is imparted by the OSB base and rails that function as the door frame, and which support hinges, hardware, and finish work. The polystyrene foam that functions as insulation, though a significant element of the product, provides a secondary function to the frame as a whole. Additionally, because the buck is not imported as a complete, assembled door or window frame, it cannot be classified as such. The applicable subheading for the insulated door or window buck will be 4418.90.4695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ joinery and other carpentry of wood…: Other (than certain enumerated articles): Other. The general rate of duty will be 3.2% 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division