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