CLA-2-44:RR:NC:2:230
Ms. Kim Boggs
Prestige Wood Products
110 ½ Market Street
Coldwater, OH 45828
RE: The tariff classification of gesso covered wood moldings and boards from China
Dear Ms. Boggs:
In your letter, which was received in our office on August 22, 2007, you requested a tariff classification ruling.
The ruling was requested on five wood products, used in the finishing of buildings. All of the products are surface covered with gesso. Representative samples (marked #2, #3, #5, #7 and #8) were submitted.
Sample #2 is described as a finger-jointed S4S jamb extension. It consists of a rectangular wood board measuring approximately 2-7/8” wide x 5/8” thick. It will be imported in widths varying from 1-13/16” to 4-7/8” and in lengths of 12 feet to 16 feet. You state that it will be used in the production of windows.
Sample #3 is described as a finger-jointed base molding. It consists of a wood board, measuring approximately 3-1/4” wide x ½” thick. It is continuously shaped with a decorative profile that runs throughout the length and will be used to finish the base of walls. The base molding will be imported in widths varying from 3.237” to 5-1/4” and in lengths of 12’ to 16’.
Sample #5 is described as a finger-jointed casing. It consists of a wood board, approximately 2-1/4” wide x 5/8” thick. It is continuously shaped with a decorative profile that runs throughout the length and will be used as interior window trim. The casing will be imported in widths varying from 2” to 3-1/2” and in lengths of 7’ to 16’.
Samples #7 and #8 are two styles of finger-jointed stops. They consist of wood strips, measuring approximately 1-1/4” wide x 5/16” or 3/8” thick. They are continuously shaped with different profiles that run uniformly down the length and are used to complete interior door frames. The stops will be imported in widths of 1-1/4” to 1-5/8” and in lengths of 84” to 99”.
The applicable subheading for the gesso covered base moldings (sample #3), casings (sample #5) and stops (samples #7 and #8) 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 applicable subheading for the gesso covered rectangular wood boards, referred to as jamb extensions (sample #2), 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/.
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