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NY N010116




May 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4690; 4421.90.9740

Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Road
Portland, OR 97223

RE: The tariff classification of wood molding accessories from China

Dear Mr. O’Rourke:

In your letter dated April 20, 2007 you requested a tariff classification ruling.

The ruling was requested on five kinds of wood molding accessories, identified as base blocks, crown blocks, accents, rosette blocks and plinth blocks. Pictures of the products, taken from the website – www.houseoffara.com, were submitted.

The base blocks consist of short square blocks, resembling posts with decorative tops, made of solid wood. They are designed to be used with base moldings in the finish of walls and floors. The base blocks are shaped to fit either in inside corners, in outside corners or where two base moldings meet. The crown blocks consist of decoratively shaped pieces of solid wood that are designed to be used with crown moldings in the finish of walls and ceilings. They are shaped to fit either in inside corners, in outside corners or where two crown moldings meet.

The applicable subheading for the base blocks and the crown blocks will be 4418.90.4690, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood. The rate of duty will be 3.2 percent ad valorem.

The accents consist of assorted decorative shapes made from birch plywood. They are used for architectural and furniture decoration or as stated on the website “for a variety of home projects.” The rosette blocks consist of square blocks of solid wood, ½” to 1-1/8” thick, decoratively shaped with various designs on one surface. They are used to form decorative corners on around doors and windows. They may also be used as a decorative finish for furniture, mirrors, or other applications.

The applicable subheading for the accents and rosette blocks will be 4421.90.9740, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The plinth blocks consist of short pieces of solid wood that are either molded with a profiled shape or plain with worked edges. They are used to decoratively finish the area where a door frame meets a base molding.

Your inquiry does not provide enough information for us to give a classification ruling for the plinth blocks. Your request for a ruling for these products should include one sample of the plain style (any one of styles 255, 458 or 356) and one sample of the molded style (any one of styles 459, 356-OE, 356-BE, 559 or 358). When this information is available, you may wish to resubmit your request for a ruling for these products.

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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