U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of picture frame moldings fromEngland.
NY 858832 December 18, 1990 CLA-2-39:S:N:N3G:221 858832 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Ms. Carlene R. Pyne J.F. Moran Co., Inc. One Mass Tech Center, Suite 216S Logan International Airport East Boston, Massachusetts 02128 RE: The tariff classification of picture frame moldings from England. Dear Ms. Pyne: In your letter dated December 6, 1990, on behalf of M.W. Carr & Co., Inc., you requested a tariff classification ruling. The sample submitted with your letter is a piece of picture frame molding. It is made of expanded polystyrene and imported in eight foot strips. The moldings are manufactured using a three step extrusion process. First, the polystyrene granules are melted and extruded into a profile. A second machine paints these moldings and a third machine applies gold foiling to one surface. The applicable subheading for the picture frame moldings will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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