The tariff classification of wood picture frame moldings from China

NY J82269 April 1, 2003 CLA-2-44:RR:NC:2:230 J82269 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Bruce D. Roberts Miami International Forwarders 1801 NW 82 Ave. Miami, FL 33126-1013 RE: The tariff classification of wood picture frame moldings from China Dear Mr. Roberts: In your letter dated March 13, 2003, on behalf of the importer, Delta Picture Frame, you requested a tariff classification ruling. The ruling was requested on two picture frame moldings, item numbers B8725 and B7721. Representative one foot long samples of each item were submitted. The moldings will be imported in lengths of 9.8 feet. You mentioned in your letter that three items were in question; however, only two item numbers were listed and only two samples were received. Item number B8725 is a continuously shaped piece of finger-jointed wood having a uniform profile in cross section throughout its length. The molding measures approximately 4-1/2” x 1-1/2”. The top surface is finished with an added gray plastic material which is embossed with a repetitive decorative design. The embossed surface and one edge of the molding are painted gold. The other edge is stained. Item number B7721 is a continuously shaped piece of finger-jointed wood having a uniform profile in cross section throughout its length. The molding measures approximately 3” x 1-1/4”. The top surface is finished with a thin layer of white plaster material and an additional layer of gray plastic material which is embossed with a repetitive decorative pattern. The top surface and one edge are painted gold and the other edge is stained. The additional materials added to the subject picture frame moldings beyond painting and staining preclude their classification under heading 4409 of the Harmonized Tariff Schedule. The applicable subheading for the wood picture frame moldings, item numbers B8725 and B7721, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 percent ad valorem. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division