The tariff classification of wooden picture frame moldings fromTaiwan.
Issued November 22, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4409.20.4000
Headings: 4409
Product description
They are solid pieces of wood which have been worked to a uniform, contoured cross section throughout their length. An analysis by the New York Customs Laboratory confirms your statement that the moldings are finished with stain and varnish. You advised by telephone that they will be imported in 8 to 10 foot lengths with squared ends.
CBP rationale
The applicable subheading for the above-described moldings will be 4409.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonconiferous standard wood moldings.
Full text
NY 814517 November 22, 1995 CLA-2-44:R:N4:230 814517 CATEGORY: Classification TARIFF NO.: 4409.20.4000 Ms. Lisa Welter Expeditors International of Washington, Inc. 980 Lone Oak Road, Suite 128 Eagan, MN 55121 RE: The tariff classification of wooden picture frame moldings from Taiwan. Dear Ms. Welter: In your letters dated July 13 and August 31, 1995, on behalf of The Hadley Companies (Bloomington, MN), you requested a tariff classification ruling. Samples of ramin wood picture frame moldings were submitted and will be retained for reference. They are solid pieces of wood which have been worked to a uniform, contoured cross section throughout their length. An analysis by the New York Customs Laboratory confirms your statement that the moldings are finished with stain and varnish. You advised by telephone that they will be imported in 8 to 10 foot lengths with squared ends. The applicable subheading for the above-described moldings will be 4409.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonconiferous standard wood moldings. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 Paul Garretto, at (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of picture frame moldings from Brazil, Italy and China
The tariff classification of profiled door and window trim from Canada
The tariff classification of wooden picture frame moldings with various finishes from Italy
The tariff classification of wood moldings and slats from Canada
The tariff classification of hardwood flooring, moldings, and boards from Australia.
The tariff classification of wood flooring, moldings, and door panels from Fiji.
The tariff classification of wood moldings from Taiwan and Canada.
The tariff classification of door jamb, casing and base board moldings from Ghana
Tariff classification of staircase components (regular steps, connection steps, angle steps, handrails, fillets, shoe rails) from Canada
The tariff classification of hardwood moldings from Canada
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →