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HQ 953344


March 24, 1993

CLA-2 CO:R:C:T 953344 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4411.29.9000

Ms. Suzanne Isabelle
F.H. Fenderson, Inc.
HCR 60, Box 1F
Norton, VT 05907

RE: Revocation of NYRL 858725; classification of wood fiberboard moldings, surface covered and edge covered; HRL 952325; subheading 4411.29.9000, HTSUSA

Dear Ms. Isabelle:

The Customs Service has had reason to reexamine the classification determination in New York Ruling Letter (NYRL) 858725. This ruling, issued to you on January 8, 1991, classified surface and edge covered wood fiberboard moldings under subheading 4421.90.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), covering other articles of wood.

FACTS:

In NYRL 858725, Customs classified surface and edge covered wood fiberboard moldings under heading 4421, HTSUSA, covering other articles of wood, dutiable at 5.1% ad valorem. That determination was based on the fact that the moldings were covered with paper on both the surface and the edges. The ruling contains the following statement: "The MDF [medium density fiberboard] moldings in question have been laminated with decorative paper not only on the surface but also on the edges. Therefore, they cannot be considered material fiberboard 'surface covered' as provided under heading 4411, HTS."

In Headquarters Ruling Letter 952325, dated February 26, 1993, we classified wood fiberboard moldings, covered on the surface and the edge with paper, under subheading 4411.39.0000, HTSUSA. This ruling is contradictory to the determination in NYRL 858725. Therefore, NYRL 858725 has been reexamined in light of HRL 952325.
LAW AND ANALYSIS:

Our determination in HRL 952325 is based on the fact that heading 4411, HTSUSA, provides for classification of fiberboard moldings that are "surface covered" as well as "not surface covered." The fact that the moldings there at issue were edge covered in addition to being surface covered did not disqualify them from classification under the heading. Since the moldings at issue in NYRL 858725 were excluded from heading 4411, HTSUSA, and classified under heading 4421, HTSUSA, on the grounds that they were both surface covered and edge covered, NYRL 858725 contradicts HRL 952325 and must be revoked.

Enclosed, please find a copy of HRL 952325. It explains in greater detail the analysis summarized above.

HOLDING:

Wood fiberboard moldings that are surface covered and edge covered with paper are classifiable under heading 4411, HTSUSA. The precise subheading applied depends on the density of the fiberboard (and other characteristics). The fiberboard in NYRL 858725 was described as having a density of 47 lbs. per cubic foot, which converts to 0.75 g/cubic centimeter. Thus, the moldings at issue are classifiable under subheading 4411.29.9000, HTSUSA, which carries a duty rate of 6% ad valorem . However, goods classifiable under this subheading that originate in the territory of Canada are, upon compliance with applicable regulations, entitled to a duty rate of 3.6% ad valorem. (See 19 CFR 10.301 - 10.311.)

In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking NYRL 858725, effective with the date of this ruling letter. If after your review of this ruling, and HRL 952325 upon which this ruling is based, you disagree with the legal basis of our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this ruling letter.

This notice to you should be considered a revocation of NYRL 858725 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 858725 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for purposes of future transactions in merchandise of this type, NYRL 858725 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances, pursuant to 19 CFR 177.9(e)(2). However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director

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