The tariff classification of pine molding and trim for sunrooms from Canada

NY L89171 February 3, 2006 CLA-2-44:RR:NC:2:230 L89171 CATEGORY: Classification TARIFF NO.: 4409.10.4090; 4409.10.0500 Mr. C. J. Erickson Cowan, Liebowitz & Latman, P.C. 1133 Avenue of the Americas New York, NY 10036-6799 RE: The tariff classification of pine molding and trim for sunrooms from Canada Dear Mr. Erickson: In your letter dated November 30, 2005, on behalf of your client, Four Seasons Solar Products LLC, you requested a tariff classification ruling. The ruling was requested on two wood products used in finishing a sunroom. Samples of the products to be classified were submitted directly to our office on January 25, 2006. The products consist of a mullion molding and a muntin trim board. Both products are made of unfinished pine. The mullion molding consists of a continuously shaped solid wood board measuring approximately 9/16” thick x 4-1/8” wide x 69” long. The board has two decorative shallow grooves running lengthwise down the face. In addition, the two edges along the face are rounded. The ends are square cut and not further worked. The mullion molding is placed between and over the top of window panes on the interior wall of a sunroom as a decorative framing finish. The muntin trim board consists of a rectangular strip of solid wood measuring approximately 11/16” thick x 2-1/16” wide. Two samples in specific cut-to-size lengths of 30” and 36” were submitted. The muntin trim boards have four eased edges. Both ends of each sample have been rebated with ½” deep x 5/8” long cutouts. The muntin trim is placed horizontally between vertical beams. The trim covers the front of aluminum muntin fittings, which connect two panes of glass together. The cut ends of the muntin trim boards fit under the vertical beams between windows. In your letter, you requested classification of both products as wood moldings under subheading 4409.10.4000, Harmonized Tariff Schedule of the United States (HTSUS). Both products were said to have square cut ends. However, when the subject samples were submitted to our office, you clarified that the muntin trim will be imported with the cutout ends. Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading. The EN for heading 44.09 state, in pertinent part: This heading covers timber, particularly in the form of boards, planks, etc., which, after sawing or squaring, has been continuously shaped along any of its edges, ends or faces either to facilitate subsequent assembly or to obtain the mouldings or beadings described in Item (4) below… (4) Moulded wood (also known as mouldings or beadings) i.e., strips of wood shaped to various contours (obtained mechanically or by hand), such as are used for the manufacture of picture frames, decoration of walls, furniture, doors and other carpentry or joinery. The subject mullion molding described above meets the description of wood moldings. It is a strip of wood shaped to a contour and used for the decorative finish of sunroom walls. The subject muntin trim board described above does not meet the description of wood moldings since it is not shaped with a contour. It is a rectangular strip of wood with eased edges only. However, the ends have been rebated, i.e., cut to form a step. It meets the description of wood continuously shaped along its ends. The applicable subheading for the mullion molding will be 4409.10.4090, HTSUS, 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; coniferous: Other; standard wood molding; pine (Pinus spp), other. The general rate of duty will be free. The applicable subheading for the muntin trim board will be 4409.10.0500, HTSUS, 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; coniferous: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The general rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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