The tariff classification of decorative wood moldings from China
Issued February 8, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4409.29.4000, 4409.29.5000
Headings: 4409
GRI rules applied: GRI 1
Product description
Sample #1 (SKU # 417-5627), referred to as a chair rail molding, consists of a strip of solid wood, not surface covered, measuring approximately ¾” x ½”. It is shaped with a decorative contour on three surfaces that is uniform in profile throughout the length. Sample #2 (SKU # 417-5630), referred to as a cap molding, consists of a strip of solid wood, not surface covered, measuring approximately 1” x ¾”. It is shaped with a decorative contour on three surfaces that is uniform in profile throughout the length. Sample #3 (SKU # 417-8640), referred to as a (shoe) base molding, consists of a strip of solid wood, not surface covered, measuring approximately 11/16” x 5/8”. It is shaped with a decorative contour on two surfaces that is uniform in profile throughout the length. Sample #4 (SKU # 417-5290), referred to as a base molding (with an embossed egg pattern), consists of a strip of solid wood, not surface covered, measuring approximately ¼” x ½”. It is shaped with a decorative contour on two surfaces. In addition, the contoured surface is embossed with a repetitive design, depicting half eggs, continuously down the length. The decorative embossed profile is not uniform in cross section throughout the length. Sample # 5 (SKU # 417-5892), referred to as a carved rope molding, consists of a strip of solid wood, not surface covered, measuring approximately 1” x ½”. It is shaped with a repetitive design, imparting the appearance of a rope, throughout its length. The repetitive rope design is not uniform in profile throughout the length. Classification of goods in the Harmonized Tariff Schedule 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. Additional U. S. Note 1 (b) of Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS) states, as follows: The term “standard wood moldings” means wood moldings worked to
Full text
N021690 February 8, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4409.29.4000; 4409.29.5000 Mr. Quinn O’Rourke North Pacific Group, Inc. 10200 SW Greenburg Road Portland, OR 97223 RE: The tariff classification of decorative wood moldings from China Dear Mr. O’Rourke: In your letter, which was received in our office on January 9, 2008, you requested a tariff classification ruling. The ruling was requested on five wood moldings, that you describe as “Non-Standard Hardwood Moldings.” The moldings consist of continuously shaped strips of solid wood of various hardwood species, such as oak, basswood or maple. They will be imported in various lengths, with square cut ends. Representative one foot long samples were submitted. Sample #1 (SKU # 417-5627), referred to as a chair rail molding, consists of a strip of solid wood, not surface covered, measuring approximately ¾” x ½”. It is shaped with a decorative contour on three surfaces that is uniform in profile throughout the length. Sample #2 (SKU # 417-5630), referred to as a cap molding, consists of a strip of solid wood, not surface covered, measuring approximately 1” x ¾”. It is shaped with a decorative contour on three surfaces that is uniform in profile throughout the length. Sample #3 (SKU # 417-8640), referred to as a (shoe) base molding, consists of a strip of solid wood, not surface covered, measuring approximately 11/16” x 5/8”. It is shaped with a decorative contour on two surfaces that is uniform in profile throughout the length. Sample #4 (SKU # 417-5290), referred to as a base molding (with an embossed egg pattern), consists of a strip of solid wood, not surface covered, measuring approximately ¼” x ½”. It is shaped with a decorative contour on two surfaces. In addition, the contoured surface is embossed with a repetitive design, depicting half eggs, continuously down the length. The decorative embossed profile is not uniform in cross section throughout the length. Sample # 5 (SKU # 417-5892), referred to as a carved rope molding, consists of a strip of solid wood, not surface covered, measuring approximately 1” x ½”. It is shaped with a repetitive design, imparting the appearance of a rope, throughout its length. The repetitive rope design is not uniform in profile throughout the length. Classification of goods in the Harmonized Tariff Schedule 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. Additional U. S. Note 1 (b) of Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS) states, as follows: The term “standard wood moldings” means wood moldings worked to a pattern and having the same profile in cross section throughout their length. Based on the above chapter note, sample #1 (SKU # 417-5627), sample #2 (SKU # 417-5630) and sample #3 (SKU # 417-8640) meet the description of standard wood moldings. The applicable subheading for sample #1 (SKU # 417-5627), sample #2 (SKU # 417-5630) and sample #3 (SKU # 417-8640) will be 4409.29.4000, HTSUS, which provides for: Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Wood moldings: Standard wood moldings. The rate of duty will be free. The applicable subheading for sample #4 (SKU 417-5290) and sample #5 (SKU # 417-5892) will be 4409.29.5000, HTSUS, which provides for: Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Wood moldings: Other. The rate of duty will be free. 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/. 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
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