CLA-2-44:S:N:N1:230 879403
Mr. Michael G. Davis
William H. Masson, Inc.
11 E. Mount Royal Ave.
Baltimore, MD 21202-2714
RE: Tariff classification of finished picture frame moldings from
Taiwan and from Italy
Dear Mr. Davis:
In your letter dated October 13, 1992, on behalf of Furst
Brothers Company, you requested a tariff classification ruling.
The ruling was requested on various styles of wood moldings
to be made into picture frames. Sample sections of moldings were
submitted. All the moldings are shaped lengths of wood which have
been finished with a filler material and various finishes such as
paint, lacquer, stain or fabric.
The applicable subheading for the finished picture frame
moldings will be 4421.90.9040, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for other articles
of wood. The rate of duty will be 5.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport