CLA-2-44:OT:RR:NC:N1:130
Mr. Kyle Neugebauer
M-D Building Products Inc
4041 N Santa Fe Avenue
Oklahoma City, OK 73012
RE: The tariff classification of unfinished hardwood molding from China
Dear Mr. Neugebauer:
In your letter, dated March 29, 2021, you requested a binding tariff classification ruling. The ruling was requested on unfinished hardwood molding. Photos and product information were submitted for our review.
The product under consideration is a wooden molding constructed of solid oak. It is not edge-glued and is not coated with any material. You indicate that the molding is used to join ceramic tile flooring with vinyl flooring. It covers and protects the edges of flooring surfaces and provides a smooth transition where the uneven flooring surfaces meet. These are also known as “transition moldings”.
Item 48909 M-D Building Products Hardwood Transition Tile to Vinyl measures approximately 36.13 inches long by 1.63 inches wide by 0.88 inches thick and is continuously shaped throughout its length. The molding is multisided and is designed to transition a lower flooring surface to a higher flooring surface. It has a U-shaped aluminum mounting track embedded into the bottom of the molding. You state that the aluminum snap mounting track allows for easy installation of the molding. The molding is packaged with fasteners.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Heading 4418, HTSUS, provides for “Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels”. The ENs explain that goods of heading 4418, HTSUS, are
“…woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc.”
Item 48909 M-D Building Products Hardwood Transition Tile to Vinyl with aluminum mounting track is a flooring transition that is packaged with fasteners and is ready for installation as imported. As such, it is a recognizable wood product used in the construction of a building and therefore meets the terms of heading 4418. The applicable subheading for item 48909 M-D Building Products Hardwood Transition Tile to Vinyl will be 4418.99.9095, HTSUS, which provides for Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4418.99.9095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4418.99.9095, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD) for wood mouldings and millwork products from China (A570-117, C570-118). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division