K89412 K8 Ruling Active

The tariff classification of picture frame molding.

Issued September 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The molding is composed of plastic. The surface of the molding has been embellished with upraised scrolls and designs, and the molding does not have a constant cross-section throughout its length. The molding will be imported in 10 foot and 12 foot sections. You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable when the goods are made in a country with which the United States has Normal Trade Relations.

CBP rationale

The applicable subheading for the picture frame molding will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY K89412 September 29, 2004 CLA-2-39:RR:NC:SP:221 K89412 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Jennifer L. Charbonnet Pinnacle International Freight, Inc. 2700 Avenger Drive, Suite 108 Virginia Beach, VA 23452 RE: The tariff classification of picture frame molding. Dear Ms. Charbonnet: In your letter dated August 27, 2004, on behalf of Emafyl USA, you requested a tariff classification ruling. A sample segment of the picture frame molding was provided with your letter. The molding is composed of plastic. The surface of the molding has been embellished with upraised scrolls and designs, and the molding does not have a constant cross-section throughout its length. The molding will be imported in 10 foot and 12 foot sections. You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable when the goods are made in a country with which the United States has Normal Trade Relations. The applicable subheading for the picture frame molding will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The 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 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →