CLA-2-39:RR:NC:SP:221 J84310
Ms. Sue Thexton
Vintage Mouldings Manufacturing Ltd.
1021 College Road
Truro NS B2N 5B2 Canada
RE: The tariff classification of moldings from Canada.
Dear Ms. Thexton:
In your letter dated April 23, 2003, you requested a tariff classification ruling.
You provided four samples with your letter. The “Primed MDF Mouldings” are composed of wood fiberboard (density 0.75, 0.77 or 0.80 g/cm3) continuously shaped into various profiles for application as baseboards, casings and decorative moldings. The face of each molding is coated with an opaque white primer. The Rub-R-Wood Mouldings, Master Plaster Mouldings and Poly Plaster Mouldings are all composed of polyurethane plastic. They can be used in place of wood moldings. The samples have the same cross-section running throughout the length of the molding.
You suggest that polyurethane moldings should be classified in heading 3925, which provides for builders’ ware of plastics. However, the moldings are more specifically provided for in heading 3916 as profile shapes.
The applicable subheading for the Rub-R-Wood Mouldings, Master Plaster Mouldings and Poly Plaster Mouldings will be 3916.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the Primed MDF Mouldings will be 4411.29.9000, HTS, which provides for fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances; fiberboard of a density exceeding 0.5 grams per cubic centimeter but not exceeding 0.8 grams per cubic centimeter; other; other; other (than not surface covered). The rate of duty will be 3.9 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division