The tariff classification of wood moldings from Taiwan and Canada.

NY B86880 July 22, 1997 CLA-2-44:RR:NC:SP:230 B86880 CATEGORY: Classification TARIFF NO.: 4421.90.9840; 4409.20.5000; 4409.20.4000 Mr. William A. Guerin A.N. Deringer, Inc. 173 W. Service Road Champlain, N.Y. 12919 RE: The tariff classification of wood moldings from Taiwan and Canada. Dear Mr. Guerin: In your letter dated June 25, 1997, on behalf of Premoule Raighead (Ste Foy, PQ, Canada), you requested a tariff classification ruling. Two samples, both 4-inch-long wood moldings which actually will be imported in 8-foot lengths, were submitted and are being returned to you as requested. In a telephone interview, you stated that the subject moldings will be imported for use on kitchen and bathroom cabinets. It is assumed that all will be imported with square-cut (unworked) ends. The first sample (identified as #2907) is a solid strip of ramin wood, 1 inch wide and 1/4 inch thick, the face of which has been continuously shaped to a repetitive design in relief and covered with a decorative white vinyl overlay. You inquire as to its classification both with and without the vinyl overlay. The applicable subheading for the #2907 molding with vinyl overlay will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The general rate of duty will be 4%. The applicable subheading for the #2907 molding without vinyl overlay will be 4409.20.5000, HTS, which provides for nonconiferous wood moldings, other than standard. The general rate of duty will be 1.8%. The second sample (identified as #2908) is a solid strip of African basswood, 13/16 inch wide and 5/16 inch thick, which has been continuously worked to a uniform, contoured cross-sectional shape throughout its length and face-covered with a decorative white vinyl overlay. You again inquire as to its classification both with and without the overlay. The applicable subheading for the #2908 molding with vinyl overlay will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The general rate of duty will be 4%. The applicable subheading for the #2908 molding without vinyl overlay will be 4409.20.4000, HTS, which provides for nonconiferous standard wood moldings. The general rate of duty will be free. 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 Paul Garretto at 212-466-5779. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division