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NY N013455




July 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.0500; 4409.29.0500; 4409.10.9040; 4409.29.9000

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

RE: The tariff classification of wood plinth blocks from China

Dear Mr. O’Rourke:

In your letter dated June 22, 2007 you requested a tariff classification ruling.

The ruling was requested on molding accessories known as plinth blocks. The subject blocks are made of solid wood, of both coniferous (pine) and nonconiferous (oak and white hardwood) species. Samples of a plain style plinth block and a molded style plinth block were submitted. The plain style plinth block consists of a rectangular piece of wood measuring 2-1/2” wide x 5” long x 7/8” thick. The face of the block is decoratively beveled along three edges. The molded style plinth block consists of a rectangular piece of wood measuring 3-9/16” wide x 7-3/4” long x 1” thick. The face of the block is continuously shaped with a decorative profile. The plinth blocks will be mounted against the door trim where the door trim meets the base molding of a wall.

The applicable subheading for the plain style plinth block of coniferous wood will be 4409.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coniferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the plain style plinth block of nonconiferous wood will be 4409.29.0500, HTSUS, which provides for other nonconiferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the molded style plinth block of coniferous wood will be 4409.10.9040, HTSUS, which provides for other (than certain enumerated) coniferous wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. The rate of duty will be free.

The applicable subheading for the molded style plinth block of nonconiferous wood will be 4409.29.9000, HTSUS, which provides for other (than certain enumerated) nonconiferous wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. The rate of duty will be free.

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/.

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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