The tariff classification of polyurethane molding and appliqués from China, Vietnam or Taiwan

N018466 November 8, 2007 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Brandi Nemitz Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of polyurethane molding and appliqués from China, Vietnam or Taiwan Dear Ms. Nemitz In your letter dated October 8, 2007, you requested a tariff classification ruling. Three samples were included with your request. Sample A (09808) is a decorative appliqué consisting of a rectangular medallion with a flame-like swirled design at one end. The appliqué is constructed with 90 grams of polyurethane and 10 grams of wood scrap. It measures approximately 8 inches by 3 inches. Sample B is a larger version of appliqué A. It is constructed with 120 grams of polyurethane and 15 grams of wood scrap. Sample C (09822) is a length of decorative molding in a swirled openwork design. It measures approximately 21 inches in length by 2 inches in width. The molding is constructed wholly of polyurethane. All three samples have a gold colored surface. You suggest classification in subheading 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture parts, of rubber or plastics, other. Customs Headquarters discussed the classification of decorative moldings used to embellish furniture in HQ 965594, dated September 27, 2002, issued to your company. HQ ruled that although the moldings would be used in the condition as imported as embellishments for furniture, they had no features that clearly identified them for incorporation into furniture. HQ noted that the lengths of molding could be mitered and used as frames for mirrors, photographs or paintings. In like manner, the molding submitted with this request is of the same class or kind as molding used for picture frames and mirror frames. The medallion-like appliqués may be used to decorate a wide array of articles, such as frames, cornices and mantels as well as furniture and walls. The samples are not processed to a degree where they are either clearly identifiable as parts of furniture or limited to use as parts of furniture. They are generic decorative components and embellishments. The applicable subheading for the decorative molding lengths and for the decorative appliqués will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 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/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division