CLA-2 CO:R:C:G 082710 SLR
Mr. Michael Skulmoski
Sales Representative
Elswood Distributors
205 Leonard Street North
Regina, Saskatchewan, Canada S4N 5X5
RE: Vinyl Moldings
Dear Mr. Skulmoski:
This ruling is in response to your request for the proper
classification of vinyl moldings with decorative surfaces under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise in issue consists of two types of moldings.
All are profile shapes with a uniform cross-section throughout.
The moldings in the first group are constructed of non-expanded
plastics with a layer of plastics simulating wood grain laminated
onto the surface of the profile shape which is to be exposed.
The second group appears to be made from expanded, cellular
plastics material also covered on the surface with a decorative
non-cellular layer of plastics material simulating wood grain.
ISSUE:
Whether the lamination is a further working.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 3916, HTSUSA, provides for profile shapes, whether
or not surface worked but not otherwise worked, of plastics. The
Explanatory Notes, which represent the official interpretation of
the tariff at the international level, offer guidance when
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determining the scope of HTSUSA headings. The Explanatory Note
to heading 3916 construes "surface worked" to mean polished,
matt-finished, etc. Surfaces "otherwise worked" include those
which have been drilled, milled, or assembled by glueing or
sewing. Profile shapes with an adhesive surface, nonetheless,
are classifiable in this heading.
It is our determination that the lamination of an additional
layer of plastic to the subject moldings renders these profile
shapes "otherwise worked." The decorative layers of plastic
cover the original extrusions of plastic. Moreover, heat induced
lamination greatly resembles the adhesion process of glueing.
HOLDING:
The merchandise in issue is classifiable in subheading
3925.90.0000, HTSUSA, which provides for builders' ware of
plastics, not elsewhere specified or included, other. The rate
of duty is 5.3 percent ad valorem.
Pursuant to the United States-Canada Free Trade Agreement,
goods classified under 3925.90.0000, HTSUSA, which have
originated from the territory of Canada, will be entitled to the
following rate of duty: 4.2 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division