NY 0855719 - The tariff classification of hardwood moldings from Canada - United States International Trade Commision Rulings

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NY 855719

September 14, 1990

CLA-2-44:S:N:N1:230 855719

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.20.4000

Mr. Alan Litwin
F. W. Myers & Co., Inc.
55 Oriskany Drive
Tonawanda, NY 14150

RE: The tariff classification of hardwood moldings from Canada

Dear Mr. Litwin:

In your letter dated August 22, 1990, you requested a tariff classification ruling on behalf of your client, Durell-Gerrish Lumber Co.

Samples of sections of moldings were submitted. They consist of a handrail molding, a casing molding, a crown molding and a base molding. The handrail molding (1-5/8" x 5-1/2") is a contemporary rectangular shaped handrail with rounded corners. It is composed of solid hardwood. The casing molding (3/4" x 3") is shaped to a pattern and is used as trim around doors and windows. It is made of solid red oak. The crown molding (3/4" x 4-1/4") is shaped to a pattern and is used as trim between walls and ceilings. It is made of solid poplar. The base molding (3/4" x 4-1/2") is shaped to a pattern and is used as trim at the bottom of walls. It is made of solid red oak. All moldings are continuously shaped in a uniform profile along their length. The moldings will be imported in various lengths of 6 feet to 16 feet with unworked ends. In the condition as imported, they will not be painted or otherwise finished.

The applicable subheading for all of the above described moldings will be 4409.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonconiferous standard wood moldings. The rate of duty will be Free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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See also:

Tariff No.: 4409.20.40 - Standard nonconiferous wood moldings continuously shaped along any of its edges or faces but not on its ends