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NY K87517





July 14, 2004
CLA-2-44:RR:NC:2:230 K87517

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4590

Ms. Debra Flock
Kuehne & Nagel, Inc.
668 Marina Drive, Suite B7
Charleston, SC 29492

RE: The tariff classification of veneered base moldings from Germany

Dear Ms. Flock:

In your letter dated June 18, 2004, on behalf of the importer, Parador USA Inc., you requested a tariff classification ruling.

The ruling was requested on wood products identified as skirtings # SL 9 and # SL 8. Representative samples and a brochure were submitted. The products are base moldings that fit between a floor and a wall. The samples consist of continuously shaped pieces of wood having a uniform profile throughout their length. The profile is wider on the bottom and has a shaped face. The back of the profile incorporates two grooves and a quarter round hollow on the bottom edge for the concealment of wires and cables. Style # SL 8 measures approximately 1-3/4” diagonally from the top to the bottom. Style # SL 9 measures approximately 2-1/2”. The moldings are composed of a solid spruce - pine core and a real wood veneered face. The samples have a maple veneer; however, the brochure lists a variety of different veneers that may be imported.

The applicable subheading for the veneered skirtings # SL 9 and # SL 8 will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other. The rate of duty will be 3.2 percent ad valorem.

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 the ruling letter, 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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