CBP Ruling N021692 — The tariff classification of decorative wood moldings from China

Tariff classification

Headings: 4409

GRI rules applied: GRI 1

Product description

Sample #6 (SKU # 417-8200), referred to as a chair rail molding, consists of a strip of solid wood, not surface covered, measuring approximately 2-1/8” x 7/8”. It is continuously shaped with a decorative contour on three surfaces. In addition, the contoured surface is embossed throughout the length with a repetitive design of a row of squares with spaces in between. The embossed contour is not uniform in profile throughout the length. Sample #7 (SKU # 417-3062), referred to as a crown molding, consists of a strip of solid wood, not surface covered, measuring approximately 2-1/4” x ¾”. It is continuously shaped with a decorative contour on three surfaces. In addition, the contoured surface is embossed with a repetitive design depicting a plaited vine running down the length. The embossed contour is not uniform in profile throughout the length. Sample #8 (SKU # 417-8608), referred to as a Victorian flute molding, consists of a strip of solid wood, not surface covered, measuring approximately 3” x 5/8”. It is continuously shaped throughout the length on four surfaces. The face has a fluted contour incorporating a symmetrical pattern of high and low rounded sections interspaced with grooves. The sides are rounded along one edge. The bottom surface has a wide shallow groove running lengthwise. The entire decorative profile runs uniformly down 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 #8 (SKU # 417-8608) meets the description of standard wood moldi

Full text

N021692 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 three 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 or basswood. They will be imported in various lengths, with square cut ends. Representative one foot long samples were submitted. Sample #6 (SKU # 417-8200), referred to as a chair rail molding, consists of a strip of solid wood, not surface covered, measuring approximately 2-1/8” x 7/8”. It is continuously shaped with a decorative contour on three surfaces. In addition, the contoured surface is embossed throughout the length with a repetitive design of a row of squares with spaces in between. The embossed contour is not uniform in profile throughout the length. Sample #7 (SKU # 417-3062), referred to as a crown molding, consists of a strip of solid wood, not surface covered, measuring approximately 2-1/4” x ¾”. It is continuously shaped with a decorative contour on three surfaces. In addition, the contoured surface is embossed with a repetitive design depicting a plaited vine running down the length. The embossed contour is not uniform in profile throughout the length. Sample #8 (SKU # 417-8608), referred to as a Victorian flute molding, consists of a strip of solid wood, not surface covered, measuring approximately 3” x 5/8”. It is continuously shaped throughout the length on four surfaces. The face has a fluted contour incorporating a symmetrical pattern of high and low rounded sections interspaced with grooves. The sides are rounded along one edge. The bottom surface has a wide shallow groove running lengthwise. The entire decorative profile runs uniformly down 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 #8 (SKU # 417-8608) meets the description of standard wood moldings. The applicable subheading for sample #8 (SKU # 417-8608) 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 #6 (SKU # 417-8200) and sample #7 (SKU # 417-3062) 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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