The tariff classification of Laminate Fiberboard Moldings from China

N067510 July 16, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4411.14.9010 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of Laminate Fiberboard Moldings from China Dear Mr. Gomez: In your letter dated June 23, 2009, you requested a tariff classification ruling on behalf of David P. Reichwein, dba: DPR, Inc. Samples, drawings, and technical data accompanied your request. The items in question are 5 types of medium density fiberboard (MDF) moldings having various profile shapes and a density of 0.7 g/cm3. All will be imported in 94 inches lengths for use as flooring accessories. The moldings are overlaid with a melamine impregnated paper that has been printed to simulate the appearance of natural wood. The items are used to conceal or finish gaps between two pieces of flooring or between flooring and staircases, landings, walls, etc. They are described as follows: Quarter Round – 12 mm thick Reducer – 12 mm thick T-Mould – 10 mm thick Square nose – 11.5 mm thick Stairnose – 18 mm thick You state that the moldings are: “… tongued/grooved continuously along their edges.” An examination of the submitted samples clearly establishes that the subject products are moldings having various patterns appropriate to their application. They are not fiberboard tongued, grooved or rabbetted continuously along any of its edges. Moreover, as moldings, these products serve as decorative trim and not as structural members dedicated for use in the construction of walls, ceilings or other parts of buildings. The applicable subheading for all of the above-listed moldings will be 4411.14.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness exceeding 9 mm: Other: Other: Other, Standard wood molding. The rate of duty will be 3.9 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/. 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