CLA-2 R:C:F 957357 RC
Port Director of Customs
1000 2nd Avenue, Room 2200
Seattle, Washington 98104
RE: Application for Further Review of Protest No. 3001-93-100740, filed November 2, 1993, concerning the classification of Mylar molding.
Dear Sir:
This is a decision on a protest filed against your decision in the classification of goods entered in 1992 and liquidated August 13, 1993.
FACTS:
The product consists of profiles made of polyvinyl chloride (PVC) in the form of molding covered with a Mylar film. After importation, they are to be cut and applied to furniture.
The protestant requested classification in subheading 9403.90.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for furniture parts of rubber or plastics, other, dutiable at 2.4 percent ad valorem (1992). The protestant claims the profiles will be used only as furniture parts and sold to furniture manufacturers. The profiles require no further manufacture other than cutting and application.
You classified the molding in subheading 3916.20.0090, HTSUSA, the provision for profile shapes, whether or not surface-worked but not otherwise worked, of plastics or polymers of vinyl chloride, dutiable at 5.8 percent ad valorem (1992).
ISSUE:
Whether Mylar molding is within a class of merchandise used as parts of furniture and classified in heading 9403, HTSUSA, or is classified in chapter 39 as an article of plastics.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.
Subheading 9403.90.5000, HTSUSA, provides for "Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other." We note the class of merchandise being imported is general-purpose molding, not specifically dedicated for use as furniture parts. This molding belongs to a class of merchandise that has wider uses. There is no evidence the molding is solely or principally used as furniture parts. If the molding is not specially dedicated for use as furniture parts, then it cannot be classified as parts of furniture in subheading 9403.90.5000, HTSUSA. Additional U.S. Rules of Interpretation 1(a) and 1(c), HTSUSA.
You classified the molding in subheading 3916.20.0090, HTSUSA, the provision for "Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: Of polymers of vinyl chloride, Other." The ENs to heading 3916 state that surface working includes polishing and matt finishing. In Headquarters Ruling Letter (HRL) 082710 (February 23, 1990), Customs classified molding made of extruded plastics laminated with a layer of plastics simulating wood grain on the surface of the profiles. There, Customs considered laminating an additional layer of plastic to the subject molding rendered the profiles "otherwise worked." The lamination process of the Mylar to the molding, in the instant case, is analogous to the lamination of the wood grain to the profile in HRL 082710. Therefore, classification in 3916 would be precluded in this instance as well.
In HRL 082710, the molding was classified in subheading 3925.90.0000, HTSUSA, the provision for builders' ware of plastics, not elsewhere specified or included, other. Though the instant moldings are stated to be used for furniture rather than walls, they appear to belong to the same class or kind of molding considered to be builders' ware. Therefore, we would classify the moldings in subheading 3925.90.0000, HTSUSA, the provision for other builders' ware of plastics, not elsewhere specified or included, other, dutiable at 5.3 percent ad valorem.
HOLDING:
The Mylar moldings fall into subheading 3925.90.0000, HTSUSA, the provision for other builders' ware of plastics, not elsewhere specified or included, other, dutiable at 5.3 percent ad valorem (1992).
You are instructed to deny the protest, except to the extent that classification as indicated above results in a partial allowance. A copy of this decision should be attached to the Customs Form 19, Notice of Action on the protest, to be returned to the protestant.
In accordance with Section 3 A (11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days
from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division