CLA-2-44:OT:RR:NC:2:230
Ms. Wendy L. Burns
Northern Customs Services, Inc.
904-908 Center Street
Lewiston, NY 14092
RE: The tariff classification of coniferous wood and medium density fiberboard plinth blocks from Canada
Dear Ms. Burns:
In your letter dated July 2, 2010, you requested a tariff classification ruling on behalf of your client, Supply All Manufacturing Inc.
The ruling was requested on two styles of plinth blocks. The subject blocks are made of a solid wood, coniferous (pine) species and a primed medium density fiberboard (PMDF). You submitted representative samples of the plinth blocks in both forms for our examination. This ruling will address the chamfered style, coniferous (pine) species plinth block sample submitted.
The face of the pine plinth block is chamfered along three edges and it is continuously shaped on top with a decorative ogee profile in a horizontal direction. You state in your letter that the chamfered, coniferous (pine) plinth blocks are shipped already cut to shape and ready to use. Plinths are base blocks used as building materials. They are usually found at the intersection of the baseboard molding and the vertical trim around an opening or a flat block at the base of door trims.
The applicable subheading for the chamfered style, coniferous (pine) plinth block will be 4409.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coniferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The rate of duty will be 3.2 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/.
Your inquiry does not provide enough information to give a classification ruling for the plain style, coniferous (pine) plinth block and the chamfered and plain styles, primed medium density fiberboard (PMDF) plinth blocks. Your request for a ruling for the plain style, coniferous (pine) plinth block should include a sample of the product in the condition as imported. Your request for a ruling for the chamfered and plain styles, PMDF plinth blocks should include a description of the manufacturing process of the fiberboard and the density of the fiberboard. When this information is available, you may wish to resubmit your ruling request and samples for all styles of the plinth blocks.
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 Nathan Rosenstein at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division