CLA-2-44:S:N:N1:230 860159

Mr. Neil I. Yeschin
All Nations Forwarding Import Co., Inc.
248-06 Rockaway Boulevard
Jamaica, NY 11422

RE: The tariff classification of carved wood moldings from Italy

Dear Mr. Yeschin:

In your letter which was received on February 4, 1991, you requested a tariff classification ruling on behalf of Bendix Mouldings, Inc. The ruling was requested on various styles, sizes and shapes of moldings all made of solid ramin wood. Representative samples were submitted. The moldings are imported in random lengths of 3 feet to 14 feet and the ends are square cut. The surfaces or faces of the moldings are machine carved in various repetitive patterns. They are not finished with paint or other material. The moldings will be used as decorative trim on furniture and cabinets and walls.

The applicable subheading for the carved unfinished moldings will be 4409.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood, continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; nonconiferous wood moldings, other than standard wood moldings. The rate of duty will be 4.5 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.


Jean F. Maguire
Area Director
New York Seaport