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NY N014654




August 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.4090; 4409.29.4000; 4411.14.9010

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

RE: The tariff classification of wood base moldings from China

Dear Mr. O’Rourke:

In your letter dated July 17, 2007 you requested a tariff classification ruling.

The ruling was requested on base moldings made of solid wood and of medium density fiberboard. Representative samples were submitted.

The samples consist of three styles of continuously shaped wood boards, used to decoratively finish the base of walls. The boards are continuously shaped with a decorative profile that runs uniformly throughout the length. The three styles measure approximately 19 mm thick x 2-1/2” high, 14 mm thick x 4” high and 17 mm thick x 6-1/2” high. The moldings will be imported in lengths of 7’ or 8’ and will have square cut ends.

The subject base moldings may be made of solid radiata pine, solid oak or solid white hardwoods, not end-jointed. They also may be made of medium density fiberboard obtained by the dry production process (a process in which additional thermosetting resins are added to dried wood fibers in the bonding and pressing process). The medium density fiberboard moldings are primed on the front surfaces and the edges.

The applicable subheading for the base moldings, described above, made of radiata pine will be 4409.10.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed, coniferous, other wood moldings; standard wood moldings; pine (Pinus spp.); other (than end-jointed). The rate of duty will be free.

The applicable subheading for the base moldings, described above, made of solid oak or solid white hardwoods will be 4409.29.4000, HTSUS, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed, nonconiferous, other, wood moldings; standard wood moldings. The rate of duty will be free.

The applicable subheading for the base moldings, described above, made of medium density fiberboard, will be 4411.14.9010, HTSUS, which provides for fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances; medium density fiberboard (MDF); of a thickness exceeding 9 mm; other (than not mechanically worked or surface covered); other, standard wood moldings. The rate of duty will be 3.9 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/.

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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