Tariff classification of wood picture frame moldings from Italy

NY 801820 September 28, 1994 CLA-2-44:S:N:N8:230 801820 CATEGORY: Classification TARIFF NO.: 4421.90.9540 Mr. Vito A. Pipitone John F. Kilroy Co., Inc. One World Trade Center, Suite 1569 New York, NY 10048 RE: Tariff classification of wood picture frame moldings from Italy Dear Mr. Pipitone: In your letter dated September 6, 1994, on behalf of the seller, Rinaldin of Italy, you requested a tariff classification ruling. The ruling was requested on various styles of picture frame moldings sold by Rinaldin. A catalogue was submitted. Except for a few questionable styles, the moldings appear to be finished in various ways including lacquering, veneering, overlaying, facing with metal leaf and other types of finishing beyond simple painting, staining or varnishing. The applicable subheading for these moldings will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem. Your inquiry does not provide enough information to give a tariff classification ruling for the following questionable styles: PS 40 to PS 70, PM 55, 915 G to 965 G, 1 NAT to 13 NAT, and 42 NAT. Your request for a ruling for these styles should include an actual sample of each style and a detailed description of the processing done on each style. In addition, your statement that obeche is a coniferous wood needs to be verified. Our references show that obeche is a nonconiferous wood (Triplochiton spp.). This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport