The tariff classification of veneered door jamb moldings from Malaysia

NY 817389 January 11, 1996 CLA-2-44:RR:NC:GI:230 817389 CATEGORY: Classification TARIFF NO.: 4418.90.4090 Ms. Jill L. Sherman Belle Point Services, Inc. P.O. Box 2587 Reserve, LA 70084 RE: The tariff classification of veneered door jamb moldings from Malaysia Dear Ms. Sherman: In your letter dated December 8, 1995 you requested a tariff classification ruling. The request was made on behalf of the manufacturer, Pembangunan Papan Lapis (Sadah) Sdn. Bhd. of Sabah, Malaysia, and on behalf of the importer, Christopher Millwork Company of Crockett, Texas. The products to be classified are door jamb moldings in seven foot lengths. Representative samples in one foot lengths were submitted. The door jamb moldings are of two types; one piece flat jambs and two piece split jambs. All moldings are shaped and have a uniform profile running throughout the length. They are made of wood which has been finger-jointed and edge-glued or laminated. The top surface and outer edges of the moldings are covered with agathis veneer. You believe that these products are classifiable in subheading 4409.20.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "standard wood moldings." Products classifiable in a subheading must first meet the terms of the heading governing it. Heading 4409 provides for continuously shaped wood products which are planed, sanded or finger-jointed only. It does not provide for products which are edge-glued or laminated. The Explanatory Notes in 44.09 (e) exclude wood which has been surface worked beyond planing or sanding and specifically list veneering as an exclusion. The applicable subheading for the veneered door jamb moldings will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The duty rate will be 4.3 percent ad valorem. Articles classifiable under subheading 4418.90.4090, HTSUSA, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. 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