CLA-2-44:RR:NC:2:230
Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Road
Portland, OR 97223
RE: The tariff classification of wood fiberboard plinth blocks from China
Dear Mr. O’Rourke:
In your letter dated June 22, 2007 you requested a tariff classification ruling.
The ruling was requested on molding accessories known as plinth blocks. The subject plinth blocks are made of medium density fiberboard, produced by the dry production method. Two samples were submitted, one each of a plain style and of a molded style. The plain style plinth block consists of a rectangular board measuring 4-1/2” wide x 8” long x 1-1/16” thick. The face of the board is decoratively beveled along three edges. The molded plinth block consists of a 5-1/2” wide x 9-1/4” long x 1” thick board shaped with a decorative profile on the face. The face and the edges of both styles of plinth blocks are primed. The plinth blocks will be mounted against the trim around a door to add a decorative finish where the door trim meets the base molding of a wall.
The applicable subheading for the plinth blocks represented by the samples will be 4411.14.9090, 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: other (than certain enumerated) medium density fiberboard, of a thickness exceeding 9 mm. 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