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February 26, 1999

CLA-2-44:RR:NC:SP:230 D88178

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840; 4411.19.4000

Ms. Jane Johnson
Scarbrough International
10841 Ambassador Drive
Kansas City, MO 64153

RE: The tariff classification of wood moldings from Italy.

Dear Ms. Johnson:

In your letter dated February 10, 1999, you requested a tariff classification ruling on behalf of your client, Granco, Inc. (Kansas City).

Four samples described as wood moldings to be used to make picture frames were submitted with your inquiry. You state that the moldings will be imported in 10 to 30 foot lengths and subsequently cut down to the specific sizes ordered by Granco’s customers.

Two of the samples, identified as #2 (Fir) and #3 (Ramin), are strips of solid wood, shaped to a uniform profile throughout their length, whose faces have been covered with wood veneer. In addition, the veneer overlay of sample #3 has been coated with polyurethane.

You believe that these moldings should be classified in heading 4409, Harmonized Tariff Schedule of the United States (HTS), which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed.

Although heading 4409 includes wood moldings, the following exclusion applies (according to the amended Harmonized Explanatory Notes):

(e) Wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing (e.g., veneered, polished, bronzed, or faced with metal leaf) (generally heading 44.21).

Since the above-described moldings #2 and #3 have been veneered, they are excluded from classification under heading 4409, HTS.

The applicable subheading for the veneered moldings represented by samples 2 and 3 will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

Sample #4 is a molding made of fiberboard said to have a density of 1.24 grams per cubic centimeter. It is covered with paper printed with a wood-grain pattern.

Fiberboard moldings such as sample #4 are classifiable in HTS heading 4411 rather than heading 4409. As set forth in the Explanatory Notes for heading 4411:

Fibreboard remains classified in this heading whether or not it has been mechanically worked, or covered, e.g., with metal, plastics, paint, paper. In addition, fibreboard may be worked to form the shapes provided for in heading 44.09,...

Accordingly, the applicable subheading for the fiberboard molding represented by sample #4 will be 4411.19.4000, HTS, which provides for other (than certain enumerated) fiberboard of wood or other ligneous materials...of a density exceeding 0.8 grams per cubic centimeter. The rate of duty will be 6%.

The facts concerning sample #1 are not sufficiently clear for us to rule on it at this time. Although you have identified this molding as “pine--no finish,” the very smooth texture of the sample’s face suggests to us that it may have a coating of some kind. If you wish to pursue a ruling on this item, please make sure that you are submitting the correct sample, and give the specific identity of any finishing materials present.

We are returning all of the samples for your future reference.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

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