Mr. Neil I. Yeschin
All Nations Forwarding Import Co., Inc.
248-06 Rockaway Boulevard
Jamaica, NY 11422
RE: The tariff classification of wood moldings and decorative
trims from the United Kingdom
Dear Mr. Yeschin:
In your letter which was received on February 4, 1991, you
requested a tariff classification ruling. The ruling was
requested on behalf of the importer, Bendix Mouldings, Inc.
Samples of various styles of wood moldings and decorations
were submitted. The moldings are made of solid ramin or beech
wood by milling to particular sizes and patterns. The surfaces
or faces of the moldings are embossed with repetitive designs by
using heat and pressure. The imported lengths range from 3 feet
to 14 feet. The ends are square cut and unworked. The moldings
are not surface finished with any material.
The decorations are flat wood trims of various shapes, such
as scrolls or flowers. They are used as architectural or
furniture decorations. The surfaces are embossed and unfinished.
The individual decorative trims range in size from one to ten
The applicable subheading for the embossed 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
The applicable subheading for the decorative wood trims will
be 4421.90.9040, HTS, which provides for other articles of wood.
The rate of duty will 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.
Jean F. Maguire
New York Seaport