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 fluted wood moldings from China
Dear Mr. O’Rourke:
In your letter dated July 17, 2007, which was received in our office with samples on August 20, 2007, you requested a tariff classification ruling.
The ruling was requested on fluted moldings made of solid wood and of medium density fiberboard (MDF). Three representative samples were submitted.
The fluted moldings consist of wood boards, continuously shaped with decorative profiles that run throughout the length. The profiles incorporate flutes (rounded grooves of different widths) on the front surface. The fluted moldings are used as trim around windows and doors and are often used in conjunction with rosette blocks and plinth blocks.
Two of the samples, measuring 5-1/4” wide x 17 mm thick and 4-1/4” wide x 17 mm thick, are made of medium density fiberboard obtained by the dry production method (a process in which additional thermosetting resins are added to dried wood fibers in the bonding and pressing process). The front surfaces and the edges of the MDF moldings are primed with white paint.
A third sample, measuring 3” wide x 17 mm thick, is made of solid white hardwood. The fluted moldings made of solid wood may also consist of oak or radiata pine. The solid wood moldings are not surface covered. All of the fluted moldings will be imported with square cut ends.
The applicable subheading for the primed fluted moldings made of MDF will be 4411.14.9010, 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: medium density fiberboard (MDF): of a thickness exceeding 9 mm: other (than not mechanically worked or surface covered): other: other: standard wood moldings. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the fluted moldings made of radiata pine will be 4409.10.4090, HTSUS, 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 wood moldings; standard wood moldings; pine (Pinus spp.); other (than end-jointed). The rate of duty will be free.
The applicable subheading for the fluted moldings made of solid oak or white hardwoods will be 4409.29.4000, HTSUS, 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, nonconiferous, other, wood moldings; standard wood moldings. The rate of duty will be free.
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