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NY H84848




August 30, 2001

CLA-2-44:RR:NC:SP:230 H84848

CATEGORY: CLASSIFICATION

TARIFF NO.: 4411.29.9000

Mr. Ed Kwas
Expeditors Tradewin, LLC
1015 Third Avenue, 12th floor
Seattle, WA 98104

RE: The tariff classification of fiberboard moldings from Belgium.

Dear Mr. Kwas:

In your letter dated June 4, 2001, you requested a tariff classification ruling on behalf of Armstrong World Industries. Samples, drawings and technical data accompanied your request. In response to our request for additional information, Ms. Julie Vair of your office submitted a supplementary letter dated August 7, 2001.

The items in question are 11 types of medium density fiberboard (MDF) moldings having various profile shapes. All will be imported in 7-foot lengths for use as flooring accessories. They are described as follows:

Name Item # Thickness Width

T-Molding S-1761 12.3 mm 47.7 mm
Threshold Molding S-2379 14.3 mm 35.9 mm
Reducer Strip S-1479 14.3 mm 47.6 mm
Reducer 11 mm S-3411 17.3 mm 47.6 mm
End Molding S-1579 14.3 mm 22.0 mm
Quarter Round Molding S-1679 19.2 mm 19.2 mm Stair Molding 11 mm S-3611 22.3 mm 70.0 mm Stairnose Profile S-1979 19.3 mm 70.0 mm
Stair Molding 8 mm S-3100 19.3 mm 70.0 mm Stepnose 7/8 mm 0105041342 19.6 mm 65.0 mm Stepnose 11 mm 0105041843 23.6 mm 65.0 mm All of the moldings are stated to have a density of 0.78 grams per cubic centimeter (g/cm3), with a tolerance of plus or minus 0.01 g/cm3. The face of each molding is covered with lacquered, melamine-saturated paper that has been printed to simulate the appearance of natural wood. The items are used to conceal or finish gaps between two pieces of flooring or between flooring and staircases, landings, walls, etc.

You have suggested that the proper classification for these moldings is subheading 4411.29.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechanically worked or surface covered fiberboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3: tongued, grooved or rabetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings: other (than certain laminated boards). You support this conclusion by asserting that the products have tongued and grooved edges, and are not “boards.”

An examination of the samples shows that the subject products are moldings having various patterns appropriate to their application. They are not fiberboard tongued, grooved or rabetted continuously along any of its edges. Moreover, as moldings, these products serve as decorative trim and not as structural members dedicated for use in the construction of walls, ceilings or other parts of buildings. Clearly, the subject products are dedicated for use for cosmetic rather than constructional purposes, and they do not answer to the terms of subheading 4411.29.3000, HTS, as you suggest.

Accordingly, the applicable subheading for all of the above-listed moldings will be 4411.29.9000, HTS, which provides for other fiberboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3. The rate of duty will be 3.9%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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