CLA-2-44:RR:NC:2:230 K89802
Mr. Larry Chance
Jean D. Duncan Customs Brokers, Inc.
P.O. Box 20696 / Atlanta Airport
Atlanta, GA 30320
RE: The tariff classification of wooden picture frame moldings with various finishes from Italy
Dear Mr. Chance:
In your letter dated September 21, 2004, on behalf of Roma Moulding Inc., you requested a tariff classification ruling.
The ruling was requested on four styles of wooden picture frame moldings. Representative one-foot long samples were submitted. The samples consist of continuously shaped wood moldings having the same profile in cross section throughout their length. The ends of the moldings are square-cut and unworked. The four moldings differ in their profile shapes and finishes.
Molding # 25153045 is made of Swedish pine and has a square front profile. It is finished on the two front surfaces with a blue/gray stain. Molding # 669085 is made of Swedish pine and has a rounded front profile. It is stained a red/brown on two surfaces. Molding # 14481001 is made of ayous species and has a rectangular front profile. It is finished on two front surfaces with an opaque black material, stated to be paint only. Molding # 1843053 is made of ayous and has a square front profile. It is painted red/brown and is additionally waxed on three surfaces.
The applicable subheading for the stained Swedish pine moldings, # 25153045 and # 669085, will be 4409.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed; coniferous; standard wood moldings, pine (Pinus spp.). The rate of duty will be free.
The applicable subheading for the painted ayous molding, # 14881001, 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 rate of duty will be free.
The applicable subheading for the painted and waxed ayous molding, # 1843053, will be 4421.90.9740, HTSUSA, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.
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,
National Commodity
Specialist Division