816253 81 Ruling Active

The tariff classification of PVC furniture molding from Canada.

Issued November 9, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3916.20.0090, 3926.90.9890

Headings: 3926, 3916

Product description

The merchandise consists of molding, roughly in the shape of a "T" with a rounded top and barbed shaft, extruded from polyvinyl chloride (PVC) plastics.

Full text

NY 816253 November 9, 1995 CLA-2-39:R:N6:221 816253 CATEGORY: Classification TARIFF NO.: 3916.20.0090; 3926.90.9890 Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of PVC furniture molding from Canada. Dear Mr. LeClair: In your letter dated October 23, 1995, on behalf of Rehau of Montreal, Canada, you requested a tariff classification ruling. The merchandise consists of molding, roughly in the shape of a "T" with a rounded top and barbed shaft, extruded from polyvinyl chloride (PVC) plastics. You state that the molding will be used on the edges of furniture. The sample submitted with your letter, which represents one type of this molding profile, has not been further worked after extrusion. The molding will be imported in material lengths. The applicable tariff provision for PVC molding which has not been further worked after extrusion will be 3916.20.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics, of polymers of vinyl chloride, other. The general rate of duty will be 5.8 percent ad valorem. The applicable tariff provision for furniture molding which has been further worked, such as covered with a decorative layer of simulated wood grain material laminated as a separate step after extrusion, will be 3926.90.9890, HTSUSA, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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