CLA-2-44:S:N:N1:230 860160

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 inches.

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 valorem.

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
Area Director
New York Seaport