The tariff classification of a wood wainscot kit consisting of wainscot planks, a baseboard molding and a chair rail molding from Canada

NY G88970 April 19, 2001 CLA-2-44:RR:NC:2:230 G88970 CATEGORY: Classification TARIFF NO.: 4409.10.4000; 4409.10.9040 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of a wood wainscot kit consisting of wainscot planks, a baseboard molding and a chair rail molding from Canada Dear Ms. Barney: In your letter dated March 16, 2001, on behalf of your client Williams Lake Cedar Products Ltd., you requested a tariff classification ruling. The ruling was requested on a product referred to as an edge and center bead solid wood wainscot kit. A sample of the product was submitted. The product consists of a retail package containing the pieces of wood necessary to put up 5.25 lineal feet of wainscot wall paneling. The wood is stated to be lodgepole pine. The package contains 18 pieces of wainscot planks (each 32” long), 1 piece of baseboard molding (64” long) and 1 piece of chair rail molding (64” long). Each wainscot plank is approximately 3-1/2” wide and 5/16” thick. It is tongued and grooved along the edges, and it is worked on the surface with a bead in the center and with another bead along the tongued edge. The ends are square cut. The wainscot planks are used to make a 32” high wall panel. The baseboard molding is a continuously shaped piece of wood measuring approximately 2-1/2” wide and 5/8” thick. In addition to having a baseboard profile, the molding is notched or cutout continuously throughout the length along the top edge. The baseboard molding is used to finish the bottom of the wainscot wall. The bottom ends of the wainscot planks are placed on top of the notched edge of the baseboard molding. The chair rail molding measures approximately 2-1/2” wide and 5/8” thick. It is continuously shaped with a chair rail pattern and it is notched throughout the length along its bottom edge. The chair rail molding is used to finish the top of the wainscot wall. Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. You suggested classification of the subject wainscot kit as builders’ joinery and carpentry of wood in subheading 4418.90.4090, HTSUSA. However, the products being imported are in the form of materials to be used to make a section of wall paneling. They are neither in the form of assembled goods, nor recognizable as unassembled builders’ joinery or carpentry. Consequently, they are not classifiable as builders’ joinery and carpentry of wood. We find that, in the present case, GRI 1 controls. The subject materials, in condition as imported, are provided for eo nomine under heading 4409, HTSUS, as wood continuously shaped along any of its edges or faces. The applicable subheading for the baseboard molding and the chair rail molding will be 4409.10.4000, HTSUSA, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; standard wood moldings; pine (Pinus spp.). The general rate of duty will be free. The applicable subheading for the wainscot planks will be 4409.10.9040, HTSUSA, which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; coniferous; other. The general rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division