Tariff classification of finished picture frame moldings from Taiwan

NY 892738 February 9, 1994 CLA-2-44:S:N:N8:230 892738 CATEGORY: Classification TARIFF NO.: 4421.90.9540 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: Tariff classification of finished picture frame moldings from Taiwan Dear Mr. Reynolds: In your letter dated November 23, 1993, on behalf of Larson-Juhl of Norcross, Georgia, you requested a tariff classification ruling. The ruling was requested on two styles of picture frame moldings which have been surface finished. Two samples were submitted. Pursuant to a telephone conversation with you, the samples will be retained for reference. Sample A (product number 292BG) consists of a piece of wood continuously shaped in a picture frame molding profile. This sample was sent to our Customs Laboratory in order to determine all of the finishes applied. According to the Lab Report, the molding has been painted with a primer, then coated with black paint and with a gold stripe, and finally, coated with clear lacquer. Sample B (product number 323G) consists of a piece of wood continuously shaped in another picture frame molding profile. The molding is stated to be covered in gold leaf and finished with lacquer. You state that these picture frame moldings should be classified under subheading 4409.20.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for nonconiferous standard wood moldings. Although standard nonconiferous wood moldings would be classifiable under that subheading, the moldings in this ruling would not be classifiable here because of the type of finishing operations performed on them. According to the amended Harmonized System Explanatory Notes, the following products are excluded from classification under heading 4409: (e) Wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing (e.g., veneered, polished, bronzed, or faced with metal leaf) (generally heading 44.21). These moldings have been finished with materials other than just painting, staining or varnishing. They have been lacquered and one has been faced with metal leaf. Consequently, they are excluded from classification under heading 4409. The applicable subheading for the finished wood picture frame moldings represented by samples A and B will be 4421.90.9540, HTSUSA, which provides for other articles of wood. The rate of duty will be 5.1 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