CLA-2-44:OT:RR:NC:2:230
Ms. Susan Maine
Tumac Lumber Co., Inc (dba) Tumac Commodities
805 SW Broadway
Suite 1500
Portland, OR 97205
RE: The tariff classification of solid wood and edge-glued wood moldings from Indonesia
Dear Ms. Maine:
In your letter dated May 20, 2013, you requested a tariff classification ruling.
The ruling was requested on solid wood and edge-glued moldings, that you identify as “Moulded Wood Astragal”. A representative cut sample section of the solid wood molding and product descriptions were submitted for our examination.
The sample is a T-Astragal molding that measures approximately 3 1/16” (w) x 15” (l) x 1 3/8” thick. The moldings are made from either alder or meranti wood and are continuously shaped with decorative profiles that run throughout the length. The moldings are imported in 90” lengths. You state that the moldings can be constructed of either solid wood or edge-glued wood. The moldings principal use will be to seal the gap between a pair of doors.
The applicable subheading for the solid wood molding will be 4409.29.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood (including strips and friezes for parquet flooring, not assembled) 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: Nonconiferous: Other: Other: Wood moldings: Standard wood moldings. The rate of duty will be free.
In your submission, you suggest subheading 4409.29.4000, HTSUS, as a potential classification for the edge-glued molding. However, the edge-gluing precludes classification in heading 4409, HTSUS. The edge-gluing of pieces of wood side by side to achieve a wider panel is beyond the scope of the term “end-jointed”, which describes boards joined end to end to achieve a longer expanse.
The ENs to 4409 provide that only timber, i.e., solid wood, with the exception of wood that has been end-jointed, is classifiable therein.
The applicable subheading for the edge-glued wood molding will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division