CLA-2-44:RR:NC:2:230 I86795
Mr. Stephen W. Marlow
FedEx Trade Networks
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of face grooved wood from Canada
Dear Mr. Marlow:
In your letter dated September 16, 2002, on behalf of your client Jointfor Inc., you requested a tariff classification ruling.
The ruling was requested on products described as pine moldings. The products consist of three styles of face grooved wood: Rustic style, Mantel style and New England style. A 19” length sample of each style was submitted.
The Rustic style sample is a rectangular board of finger-jointed wood measuring approximately 3-3/4” wide by ¾” thick. It has multiple shallow grooves running lengthwise on one surface. The grooves simulate a rough appearance. However, the grooves are continuous and uniform along the length. The sample is primed on three sides.
The Mantel style sample is a rectangular board of finger-jointed wood measuring approximately 3-1/2” wide by ¾” thick. It has three 1/8” deep by 5/16” wide grooves similar to U-grooves running lengthwise down one surface. The sample is primed on three sides.
The New England style sample is a rectangular board of finger-jointed wood measuring approximately 3-3/4” wide by ¾” thick. It has three 1/8” deep by ½” wide grooves similar to V-grooves running lengthwise down one surface. The sample is primed on three sides.
All three products are stated to be modified after certain “Weinig Casing and Base Patterns.” Copies of the Weinig patterns were submitted. We note that the Weinig patterns submitted refer to particular “Fluted” patterns and not to casing or base profiles. The Weinig patterns vary from the samples; they have a different number of grooves and the grooves are rounded.
The products to be imported will consist of finger-jointed eastern white pine or eastern red pine. The dimensions will vary, as follows: 11/16”, ¾”, 1-1/16” or 1-1/8” in thickness; 3-1/2”, 4-1/2”, 5-1/2” or 7-1/4” in width; 6’ to 20’ in length. The boards may or may not be primed.
Descriptive literature which was submitted for the products describes them as architectural moldings to be used for interior or exterior designs. Pictures show the products being used as trim around windows and doors, in particular on the outside. You suggested classification in subheading 4409.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for standard wood moldings.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) describe the moldings of EN 44.09, as follows:
Moulded wood (also known as mouldings or beadings), i.e., strips of wood shaped to various contours (obtained mechanically or by hand), such as are used for the manufacture of picture frames, decoration of walls, furniture, doors and other carpentry or joinery.
The moldings of heading 4409 are distinguished from other continuously shaped wood of heading 4409 in that they are shaped to various contours and are used primarily for decoration.
The subject products are essentially rectangular boards with grooves on one surface. They do not have the characteristics of moldings. They have the characteristics of structural boards. The larger dimensions and the flat edges make the products suitable for a variety of uses. They have the essential character of other continuously shaped wood.
The applicable subheading for the three styles of grooved pine wood will be 4409.10.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood 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; coniferous; other, other. The rate of duty will be free.
The merchandise in question may be subject to antidumping duties and/or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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