CLA-2-44:OT:RR:NC:N1:130
Mr. Daniel Vaugeois
Carrefour Quebec International
338 Rue William
Drummondville, Quebec J2C 3C3
Canada
RE: The tariff classification of solid wood boards and solid wood moldings from Canada
Dear Mr. Vaugeois:
In your letter, dated June 8, 2018, you requested a tariff classification ruling on behalf of your client J.O. Noel Houle & Fils, Inc. The ruling was requested on solid wood boards and solid wood moldings. A sample of each product has been submitted for our review and will be retained for reference.
The solid wood boards are rectangular in shape and are constructed of white oak (Quercus alba). The boards are sawn lengthwise along the grain of the wood, are planed and sanded, and are straight-cut across their ends. The sample provided is not end-jointed, nor coated with any material. You state that the board’s dimensions will vary from ½ inch to 7 inches wide, 7 to 12 feet in length, and ½ inch to 1 ¾ inches in thickness, depending on customer specifications. The sample that you submitted is ¾ inch thick. You state that the boards will be used in the construction of kitchen cabinets, however, there is no aspect of the boards which dedicates them for that use only.
The applicable subheading for the solid wood boards made of white oak (Quercus alba) will be 4407.91.0063, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Of oak (Quercus spp.): Other. The rate of duty will be free.
The solid wood moldings are constructed of white oak (Quercus alba), and have a continuous profile throughout their length. The shape is generally that of a reverse shell molding, with a convex, curved face, chamfered edges, a planed back with a ½-inch-wide groove, and a small edge groove. The molding sample is not edge-glued nor laminated, is straight-cut across its ends, is sanded, and is not coated with any material. You state that the dimensions of the moldings will vary from 1 ½ to 7 inches wide and 7 to 12 feet in length. The moldings will be used for decorative finishing in the construction of kitchen cabinets.
The Explanatory Notes to the Harmonized System for heading 4409 explain that the heading includes:
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.
This indicates that, to be a molding, a strip of shaped wood must have a decorative aspect. Additional U.S. Note 1(b) to Chapter 44, HTSUS, further explains that “The term ‘standard wood moldings’ means moldings worked to a pattern and having the same profile in cross section throughout their length.” Because the instant moldings have a decorative aspect and a continuous profile throughout their length, they constitute “standard wood moldings”.
The applicable subheading for the solid wood moldings made of white oak (Quercus alba) will be 4409.29.4100, HTSUS, which provides for Wood (including strips and friezes for parquet flooring, not assembled) 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: 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 the World Wide Web at https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division