CLA-2-44:OT:RR:NC:N5:130
Mr. Steve Klassen
Woodland Supply & Mfg Ltd.
867 Mcleod Ave.
Winnipeg, R2G 0Y4
CANADA
RE: The tariff classification of various moldings from Canada
Dear Mr. Klassen:
In your letter, dated June 9, 2023, you requested a binding classification ruling. The request was returned to you for additional information, which was received by this office on July 7, 2023. The ruling was requested on three wood moldings. Samples and product information were submitted for our review.
The request covers three solid wood items: a window casing, a baseboard, and a handrail. Each consists of Eastern White Pine (Pinus strobus) and is unfinished. The window casing, item 155A, functions as a trim for a window. The casing measures 3 inches wide by 9/16 inch thick by various lengths. It is generally rectangular and continuously shaped with two curved edges along its face and a wide, shallow groove on the back. It is not finger-jointed or otherwise end-joined. The baseboard, item 239A, trims a wall along the floor. It measures 4 1/4 inches wide by 7/16 inch thick by various lengths. The baseboard is also generally rectangular and is continuously shaped with one curved edge along its face and one straight cut edge. There is a wide, shallow groove on the back. The baseboard is not finger-jointed or otherwise end-joined. The handrail, item 6770, is constructed of two superimposed pieces of wood laminated together. The handrail measures 2 1/4 inches wide by 1 11/16 inches thick by 8 feet in length. It is continuously shaped along its length with two curved upper edges.
In your letter, you suggest that the casing, baseboard, and handrail are classifiable under 4409.10.4090, Harmonized Tariff Schedule of the United States (HTSUS). We agree in part. Subheading 4409.10.4090 provides for solid wood moldings of pine that are not end-jointed. All of the three items meet the definition of “molded wood” as set forth in the Explanatory Notes to the Harmonized System (EN’s) for heading 4409, i.e., they are “strips of wood shaped to various contours, such as are used for the manufacture of picture frames, decoration of walls, furniture, doors, and other carpentry or joinery.” The three items are shaped to simple contours, are, in part, decorative, and are not structural; therefore, they are moldings. The moldings meet the definition of “standard wood moldings” as provided for in Additional US Note 1(b): “wood moldings worked to a pattern and having the same profile in cross section throughout their length.”
The window casing and baseboard are constructed of solid wood. The handrail, on the other hand, has been constructed of superimposed, laminated wood. The ENs specifically exclude “Moulded wood built up by superimposing a moulding on another piece of moulded or unmoulded wood” from heading 4409. The top piece of wood is continuously shaped and is superimposed on unmolded wood. Since the handrail is described by the language of the exclusion, it is not classifiable in heading 4409. Because handrails are recognizable articles used in the construction of a building, they are classifiable in heading 4418, which provides for builders’ joinery and other carpentry of wood.
The applicable subheading for the window casing and baseboard moldings will be 4409.10.4090, 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: Coniferous: Other: Wood moldings: Standard wood molding: Pine (Pinus spp.): Other. The rate of duty will be free.
The applicable subheading for the handrails will be 4418.99.9195, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty will be 3.2 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 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