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HQ 082710

February 23, 1990

CLA-2 CO:R:C:G 082710 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Mr. Michael Skulmoski
Sales Representative
Elswood Distributors
205 Leonard Street North
Regina, Saskatchewan, Canada S4N 5X5

RE: Vinyl Moldings

Dear Mr. Skulmoski:

This ruling is in response to your request for the proper classification of vinyl moldings with decorative surfaces under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise in issue consists of two types of moldings. All are profile shapes with a uniform cross-section throughout. The moldings in the first group are constructed of non-expanded plastics with a layer of plastics simulating wood grain laminated onto the surface of the profile shape which is to be exposed. The second group appears to be made from expanded, cellular plastics material also covered on the surface with a decorative non-cellular layer of plastics material simulating wood grain.

ISSUE:

Whether the lamination is a further working.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 3916, HTSUSA, provides for profile shapes, whether or not surface worked but not otherwise worked, of plastics. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance when
determining the scope of HTSUSA headings. The Explanatory Note to heading 3916 construes "surface worked" to mean polished, matt-finished, etc. Surfaces "otherwise worked" include those which have been drilled, milled, or assembled by glueing or sewing. Profile shapes with an adhesive surface, nonetheless, are classifiable in this heading.

It is our determination that the lamination of an additional layer of plastic to the subject moldings renders these profile shapes "otherwise worked." The decorative layers of plastic cover the original extrusions of plastic. Moreover, heat induced lamination greatly resembles the adhesion process of glueing.

HOLDING:

The merchandise in issue is classifiable in subheading 3925.90.0000, HTSUSA, which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty is 5.3 percent ad valorem.

Pursuant to the United States-Canada Free Trade Agreement, goods classified under 3925.90.0000, HTSUSA, which have originated from the territory of Canada, will be entitled to the following rate of duty: 4.2 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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