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NY L80387





November 22, 2004

CLA-2-44:RR:NC:2:230 L80387

CATEGORY: CLASSIFICATION

TARIFF NO.: 4411.29.9000

Ms. Sue Thexton
Vintage Mouldings Manufacturing Ltd.
1021 College Road
Truro, NS B2N 5B2
Canada

RE: The tariff classification of primed MDF moldings and flatstock from Canada

Dear Ms. Thexton:

In your letter dated October 18, 2004 you requested a tariff classification ruling.

The ruling was requested on primed moldings made from Extira® brand composite material. A representative sample of exterior flatstock and product literature were submitted.

Extira® is a medium density fiberboard (MDF) with a density of 0.769 g/cm³ and with added properties of rot, termite and water resistance. It is manufactured through a patented process which includes the addition of zinc borate as well as phenolic resins and other ingredients to the wood fibers and which incorporates the use of a sealed cavity press and steam injection in the compression of the mat.

Vintage Mouldings Manufacturing Ltd. produces moldings and flatstock from Extira® MDF and applies two coats of primer that are baked on. The flatstock consists of rectangular flat pieces, ½” or ¾” thick and 2-1/2”, 3-1/2”, 4-1/2” or 5-1/2” wide. The moldings consist of shaped pieces having various profiles and dimensions. The flatstock and moldings may be combined or used separately in the finish and trim of various parts of houses. They are especially suitable for exterior applications.

The applicable subheading for the primed Extira® MDF moldings and flatstock will be 4411.29.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fiberboard of wood of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³, other. The general rate of duty will be 3.9 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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