The tariff classification of molding accessories from China

N010118 May 23, 2007 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4690; 4421.90.9740 Mr. Quinn O’Rourke North Pacific Group, Inc. 10200 SW Greenburg Road Portland, OR 97223 RE: The tariff classification of molding accessories from China Dear Mr. O’Rourke: In your letter dated April 20, 2007 you requested a tariff classification ruling. The ruling was requested on three types of molding accessories made of medium density fiberboard (MDF): base blocks, rosettes and plinth blocks. Pictures of the products were submitted. The base blocks consist of 8” high posts with decorative tops, designed to fit in the bottom corners of walls where two base moldings meet. There are two styles of base blocks – an inside corner and an outside corner. The base blocks have no other applications except in the finish and trim of walls. The applicable subheading for the MDF base blocks will be 4418.90.4690, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood. The rate of duty will be 3.2 percent ad valorem. The rosettes consist of several styles of square blocks, decoratively shaped with various designs on one surface. They are used as decorative corners around doors or windows. They may also be used as other architectural and furniture decoration. The applicable subheading for the MDF rosettes will be 4421.90.9740, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information to give a classification ruling for the MDF plinth blocks. Your request for a ruling for the MDF plinth blocks should include a sample of each style, a description of the manufacturing process of the fiberboard and the density of the fiberboard. When this information is available, you may wish to resubmit your ruling request for the MDF plinth blocks. 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