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February 24, 1999

CLA-2-44:RR:NC:SP:230 D88184

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840

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

RE: The tariff classification of lacquered 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 were submitted and will be retained for reference. The samples are sections of wood moldings of a kind used to make picture frames. Each is a solid strip of wood, shaped to a uniform profile throughout its length, whose face has been finished as indicated below:

Sample #1 (Ash), paint and lacquer finish Sample #2 (Oak), paint and lacquer finish Sample #3 (American Cherry), lacquer finish Sample #4 (Ayous), paint and lacquer finish

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.

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 all of the instant moldings have been finished with lacquer (a material other than paint, stain or varnish), they are excluded from classification under heading 4409, HTS.

The applicable subheading for the lacquered moldings represented by samples 1 through 4 will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

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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