HQ 0952325 - Application for further review of protest no. 3801-2-100216; classification of wood fiberboard moldings covered with paper; surface covered; edge covered; subheading 4411.39.0000; subheading 4421.90.9040 - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0952280 - HQ 0952373 > HQ 0952325

HQ 952325

February 26, 1993

CLA CO:R:C:T 952325 BC

CATEGORY: CLASSIFICATION

TARIFF: 4411.39.0000; 4421.90.9040

District Director
U.S. Customs Service
477 Michigan Avenue
Suite 200
Detroit, Michigan 48266

RE: Application for further review of protest no. 3801-2-100216; classification of wood fiberboard moldings covered with paper; surface covered; edge covered; subheading 4411.39.0000; subheading 4421.90.9040

Dear Sir:

This responds to the above referenced protest and application for further review submitted to us by memorandum of July 23, 1992, from the Assistant District Director, Commercial Operations Division (PRO-1-CO:CT GT; P2100216/TXTFRISC).

FACTS:

The merchandise here involved is described as moldings of various shapes and sizes made from medium density fiberboard of wood. The moldings are covered on the front surface, the edge, and part of the back surface with a 30-gram paper. The density of the moldings is reported to be between 0.4 and 0.5 g/cubic cm. The moldings are stated to be used in the production of furniture. The manufacturer's literature shows that they are used for various purposes, such as crown molding and baseboard. Other information indicates that they can be used in the building industry for such things as kitchen cabinets, wall moldings, and door and window frames.

Customs classified the moldings at issue under subheading 4421.90.9040, HTSUSA, which covers "Other articles of wood: Other: Other . . . Other." Customs liquidated the entry covered by this protest at the then applicable duty rate of 3.5% ad valorem. PROTESTANT protests this liquidation and asserts that the moldings should be classified as fiberboard moldings under subheading 4411.39.0000, HTSUSA, or, alternatively, as parts of furniture under 9403.90.8080, HTSUSA.

ISSUE:

What is the proper classification of the paper covered fiberboard moldings?

LAW AND ANALYSIS:

Alternate Claim

PROTESTANT claims as an alternative classification subheading 9403.90.8080, HTSUSA, which covers "Other furniture and parts thereof: Parts: Other: Other . . . Other." This claim is without merit. Moldings imported in various sizes and shapes are material used for various purposes, as the manufacturer's literature indicates. The moldings are not recognizable as parts of any particular product. The fact that moldings can be used in the manufacture of various kinds of furniture does not make them furniture parts. This alternate claim must be rejected.

Primary Claim

PROTESTANT's primary claim is that the moldings should be classified as wood fiberboard moldings under the appropriate subheading that accurately describes the moldings's density. Since the moldings have been described as having a density between 0.4 and 0.5 g/cubic cm, PROTESTANT asserts that the appropriate subheading should be 4411.39.0000, HTSUSA, which covers "Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Fiberboard of a density exceeding 0.35 g/cubic cm but not exceeding 0.5 g/cubic cm: Other."

Customs determined that the moldings were classifiable under subheading 4421.90.9040, HTSUSA, as other articles of wood, as above (see "FACTS"). In this protest, Customs cites New York Ruling Letter 858725, dated January 8, 1991, as precedent for the proposition that fiberboard moldings that are surface and edge covered with paper are classified under subheading 4421.90.9040, HTSUSA. In that case, Customs stated the following regarding the moldings there at issue: "The MDF [medium density fiberboard] moldings in question have been laminated with decorative paper not only on the surface but also on the edges. Therefore, they cannot be considered material fiberboard 'surface covered' as provided for under heading 4411, HTS."

The EN's for heading 4411 (Explanatory Notes, Harmonized Commodity Description and Coding System, Vol. 2, p. 631) provide the following:

Fibreboard remains classified in this heading whether or not it has been mechanically worked, surface worked, or covered, e.g., with metal, plastics, paint, paper. In addition, fiberboard may be worked to form the shapes provided for in heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

While heading 4411 is general in its terms, covering generally wood fiberboard of specified densities, within its scope are the various shapes provided for under heading 4409, which covers articles of solid wood. These shapes include moldings. Thus, moldings made of solid wood are classified under heading 4409, while moldings made of wood fiberboard are classified under heading 4411, according to the density of the fiberboard.

The central question here concerns the significance of the paper covered edges. In this protest, Customs contends that because the moldings are edge covered, they cannot be classified under heading 4411 and must, therefore, be classified under heading 4421 covering other articles of wood. That is, it is the edge covering, not the surface covering, that causes the moldings to be classified in 4421.

The definition of "surface covered" is set forth in Additional U.S. Note 1(c) of Chapter 44, HTSUSA:

The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.

In this protest, Customs contends that "surface covered" applies only to the front and back surfaces. Since the moldings at issue are covered also on the edges, they are said to be "not surface covered." Since they are not surface covered, they do not fall within the language of the above quoted EN: "Fiberboard remains classified in this heading whether or not it has been mechanically worked, surface worked, or covered, e.g., with metal, plastics, paint, paper." Having been determined to fall outside the language of the EN, the edge covered moldings, it is reasoned, are not within the scope of heading 4411 and, therefore, must be classified under heading 4421, the provision for other articles of wood.

We disagree with this analysis. The EN is clearly intended to include fiberboard that has been subjected to various processes. Fiberboard is to remain classified under the heading whether mechanically worked or not, whether surface worked or not, and whether covered with metal, plastic, paint, or paper or not. In addition, the fiberboard may be worked to form the shapes allowed under heading 4409; it can also be curved, corrugated, perforated, cut or formed to shapes other than square or rectangular, or submitted to any other operation provided it does not give the fiberboard the character of articles of other headings (such as identifiable parts of furniture that would be classified in Chapter 94, HTSUSA).

Given this broad scope, it is inconsistent to posit that edge covering must be accorded such rigidly precise significance. Moreover, the EN does not specify that fiberboard that is covered with metal, plastic, paint, or paper must be "surface covered" - and only surface covered - with such materials in order to fall within the scope of the heading. The EN uses the term "covered," not "surface covered." The EN does not specify that if the moldings are more than surface covered, or other than surface covered, they cannot be classified under the heading.

An examination of heading 4411 yields the conclusion that surface and/or edge covered moldings should be classified thereunder. The heading is divided into four major parts, the first three parts are based on the density of the fiberboard and the fourth part is an "other" provision. Each of these major parts is further subdivided into two subparts: 1) "Not mechanically worked or surface covered" and 2) "Other." This means that fiberboard that is not surface covered can be classified under the former subpart (if not mechanically worked) and fiberboard that is surface covered, or other than surface covered, can be classified under the latter subpart. For purposes of classification under heading 4411, whether the moldings are concluded to be "surface covered and edge covered" or "other than surface covered" is immaterial. (See Arthur J. Humphreys v. United States, CAFC Appeal No. 92-1032, decided August 24, 1992; 26 Cust. Bull., No. 39, p. 21, 32, Sept. 23, 1992, concluding that hardboard covered with creosote and overlaid with base metal or otherwise processed would be more than face finished and, thus, would be other than face finished. ("Face finished" is the TSUS equivalent to the HTSUS definition of "surface covered."))

Based on the foregoing, the classification of the moldings at issue is as follows: The moldings are between 0.4 and 0.5 g/cubic cm and, therefore, will be classified under the subheading covering fiberboard between 0.35 (exclusive) and 0.5 (inclusive) g/cubic cm. Since the moldings are both mechanically worked and either surface covered (in addition to being edge covered) or other than surface covered, they cannot be classified under the first subdivision covering fiberboard that is "not mechanically worked or surface covered." Since the moldings are mechanically worked and either surface covered or other than surface covered, they are properly classified under the second subdivision covering "Other." This subheading is 4411.39.0000, HTSUSA.

Regarding NYRL 858725, in view of the foregoing analysis, its reasoning must be addressed. As stated hereinbefore, the ruling concluded that because the fiberboard moldings were edge covered, in addition to being covered on the surface, "they cannot be considered material fiberboard 'surface covered' as provided for under heading 4411, HTS." As we pointed out above, heading 4411 covers merchandise that is "Not mechanically worked or surface covered" and "Other." The fact that fiberboard moldings are concluded to be "not surface covered," or "other than surface covered," or "more than surface covered" does not necessarily preclude their classification under heading 4411. New York Ruling Letter 858725 will be revoked.

HOLDING:

The wood fiberboard moldings at issue, mechanically worked as well as surface and edge covered with paper, are classifiable under subheading 4411.39.0000, HTSUSA. The rate of duty is "Free."

You are instructed to approve the protest. A copy of this ruling should be attached to the CF 19 Notice of Action.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: