L88351 L8 Ruling Active

The tariff classification of picture frame molding from Korea

Issued November 10, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The molding is extruded, quenched, and then sent through a stamping machine where different color foils are applied. The molding then goes through a separate process where hot and pressured rollers emboss the molding with different designs and textures. The surface of the molding is embellished with three dimensional designs and patterns and the molding does not have a constant cross-section throughout its length.

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 L88351 November 10, 2005 CLA-2-39:RR:NC:N2:221 L88351 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Julie Jun Hi Wood USA Inc. 1121 Rose Road Lake Zurich, IL 60047 RE: The tariff classification of picture frame molding from Korea Dear Ms. Jun: In your letter dated October 14, 2005, you requested a tariff classification ruling. The sample submitted with your letter is a length of picture frame molding made of polystyrene plastic. The molding is extruded, quenched, and then sent through a stamping machine where different color foils are applied. The molding then goes through a separate process where hot and pressured rollers emboss the molding with different designs and textures. The surface of the molding is embellished with three dimensional designs and patterns and the molding does not have a constant cross-section throughout its length. 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

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