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NY L84833




August 18, 2005

CLA-2-44:RR:NC:2:230 L84833

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.20.4000; 4409.20.5000; 4421.90.9740

Mr. Richard Ingrao
Expeditors Tradewin, LLC
Bldg. 2, Suite 110
11101 Metro Airport Center Drive
Romulus, MI 48174

RE: The tariff classification of picture frame moldings from Brazil, Italy and China

Dear Mr. Ingrao:

In your letter dated May 6, 2005, on behalf of the importer, Arquati Co. USA, you requested a tariff classification ruling.

The ruling was requested on four styles of wooden picture frame moldings. The moldings are finished with various materials and will be imported in 8 to 9 feet lengths. Representative samples were submitted, which were sent to our Customs and Border Protection (CBP) Laboratory for analysis.

Item 529-PF is a continuously shaped solid wood molding from Brazil. The wood is of the species cuma utilis/ jacaranda copaia. The molding is approximately 1-3/8” x 2-3/8” and has a uniform profile shape throughout its length. The surface is covered with black paint. In addition, the CBP Laboratory found that the molding has a thin layer of gesso under the black paint.

Item 1101535R is a solid wood molding of the species cuma utilis/ jacaranda copaia from Brazil. It measures approximately 1-1/2” x 1” and is continuously shaped with a uniform profile throughout its length. The surface is stained only.

Item RG85715 is a solid wood molding of the species ajous from Italy. It measures approximately 1-1/2” x ¾” and has a continuously shaped profile with an embossed surface. The surface is embossed with lines that run at an angle down the length and it is covered with gold and black paint.

Item CS-310802 is a solid wood molding of the species dyera costulata from China. It measures approximately 3-1/2” x 2” and has a continuously shaped uniform profile throughout its length. The molding was described as being covered with silver foil or silver leaf. The CBP Laboratory found it to be covered with four layers, consisting of gesso, paint, an aluminum sheet and a plastic laminate.

You suggested classification of item 529-PF, item 1101535R and item RG85715 in subheading 4409.20.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other nonconiferous wood moldings, since these moldings were believed to be painted or stained only. You suggested classification of item CS-310802 in subheading 4421.90.9740, HTSUSA, as other articles of wood, since this molding is covered with other material.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.

Heading 4409 provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.

Additional U.S. Note 1 (b) to chapter 44 defines the term “standard wood moldings” to mean wood moldings worked to a pattern and having the same profile in cross section throughout their length.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. The EN for heading 4409 state that this heading excludes wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing.

The applicable subheading for item 1101535R, the picture frame molding having a uniform profile in cross section throughout its length and that is stained only, will be 4409.20.4000, HTSUSA, which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: nonconiferous standard wood moldings. The duty rate will be free.

The applicable subheading for item RG85715, the picture frame molding embossed with slanted lines on the surface and that is painted and varnished only, will be 4409.20.5000, HTSUSA, which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: nonconiferous wood moldings, other. The rate of duty will be free.

The applicable subheading for item 529-PF, the picture frame molding covered with gesso and paint, and for item CS-310802, the picture frame molding covered with gesso, aluminum, paint and plastic, will be 4421.90.9740, HTSUSA, which provides for other articles of wood, other. The rate of duty will be 3.3 percent ad valorem.

Articles classifiable under subheading 4421.90.9740, HTSUSA, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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