The tariff classification of wood moldings and slats from Canada

NY K88393 August 30, 2004 CLA-2-44:RR:NC:2:230 K88393 CATEGORY: Classification TARIFF NO.: 4409.20.4000; 4409.20.9000 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of wood moldings and slats from Canada Dear Mr. Kavanaugh: In your letter dated July 29, 2004, on behalf of Renyco Inc., Quebec, Canada, you requested a tariff classification ruling. The ruling was requested on five products generally described as hardwood moldings used in flooring applications. Representative sample sections were submitted. The products are continuously shaped strips of wood, which will be imported in lengths of 48” – 96”. The products will be offered in red oak, maple and cherry species. The first product is identified as a “nosing.” It is a continuously shaped strip of solid wood approximately ¾” thick and 3” wide. It is grooved along one edge, bullnosed along the other edge and recessed on the bottom surface. The nosing is used as a finishing edge on the top step of a staircase. The second product is referred to as a “floor reducer.” It is a shaped strip of solid wood having a uniform profile throughout its length. It measures approximately 1-3/4” wide and tapers in thickness from ¾” to about 3/8”. It is grooved along one edge, rounded along the other edge and has a broad shallow groove running lengthwise on the bottom surface. The reducer is used as a transition strip between floors of different heights. The third product is identified as a “slip tongue.” It consists of a solid wood slat with rounded edges. It measures approximately ¼” thick and ½” wide. You state that it is used to join two pieces of grooved flooring together where there is no tongue. The fourth product is a “threshold.” It is a continuously shaped strip of solid wood having the same profile throughout its length. It measures approximately 1-1/2” wide and 7/8” thick for half the width and ¼” thick for the other half. The top corners are beveled and the bottom half is cutout. The threshold is used as edging for flooring, typically in doorways to finish the end of the floor. The fifth product is a “T-molding.” It consists of a “T” shaped solid wood strip approximately 1-1/2” wide and ¾” thick. The “T” profile has a rounded top and runs continuously down the length of the strip. The T-molding is used to finish the space where two floors meet, usually in a doorway. The nosing, floor reducer, threshold and T-molding are strips of wood shaped to various contours. They are used as decorative trim to finish steps and floors. They meet the description of moldings. The “slip tongue” is a wood slat with rounded edges. It is used as a spline or it may be used for a variety of other applications. It is does not meet the description of a molding. The applicable subheading for the nosing, floor reducer, threshold and T-molding will be 4409.20.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed; nonconiferous, standard wood moldings. The rate of duty will be free. The applicable subheading for the “slip tongue” will be 4409.20.9000, HTSUSA, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed; nonconiferous, other. The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. This ruling is being issued under the provisions of Part 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division