CLA-2-44:OT:RR:NC:2:230
Ms. Jan Trammell
Richard Murray & Co., Inc
109 North Conception Street
P.O. Drawer 30
Mobile, AL. 36601
RE: The tariff classification of wood paneling from The Netherlands and China.
Dear Ms.Trammell:
In your letter dated October 1, 2009 you requested a tariff classification ruling on behalf of Empire Wholesale.
The ruling was requested on “wood wall paneling”. Five samples of the wall paneling were submitted for our review. The wood wall paneling is made of solid pine and is mechanically worked. The wood wall paneling is used for covering walls. The wood wall paneling will be imported with the measurements of 5/16” x 4” x 96”(L).
Sample # 1: “The Center Bead” wood wall paneling is made in The Netherlands. It is tongued and grooved along its edges and beaded along the center and along one edge of the face. The ends are square cut, that is, unworked.
Sample # 2: “The V-Groove” wood wall paneling is made in The Netherlands. It is tongued and grooved along its edges and square cut at the ends.
Sample # 3:“The Pick Wick” wood wall paneling is made in The Netherlands. It is tongued and grooved along its edges and is beaded along one edge of the face. The ends are square cut, that is, unworked.
Sample # 4:“The V-Groove” wood wall paneling is made in The Netherlands. It is tongued and grooved along its edges and square cut at the ends.
Sample # 5: “The V-Groove” wood wall paneling is made in China. It is tongued and grooved along its edges and square cut at the ends.
You believe that the subject wood paneling should be classified under subheading 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). However as per further information submitted, the importer states that the wood paneling is used for covering walls; therefore it can not be classified under wood moldings.
The applicable subheading for the wood wall paneling will be 4409.10.9040, Harmonized Tariff Schedule of the United States (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 (than wood continuously shaped along any of its ends): Other: Other. The general 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