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NY 892737

February 9, 1994

CLA-2-44:S:N:N8:230 892737


TARIFF NO.: 4421.90.9540

Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545

RE: Tariff classification of lacquered picture frame moldings from Taiwan

Dear Mr. Reynolds:

In your letter dated November 23, 1993, on behalf of the importer, Larson-Juhl, you requested a tariff classification ruling.

The ruling was requested on five styles of picture frame moldings with various finishes. Samples were submitted which will be retained for reference. Some of the samples were analyzed by our Customs Laboratory to determine the actual finishes applied to the moldings.

Sample A (style no. 384CW) consists of a continuously shaped piece of wood stated to be simply stained. Laboratory analysis found that the molding has been stained and coated with an alkyd resin lacquer.

Sample B (style no. X2265) consists of a shaped piece of wood which has been embossed along the face. Laboratory analysis found that the sample has been lacquered in addition to being stained.

Sample C (style no. 386WH) is a shaped piece of wood stated to be lacquered. Laboratory analysis found that the molding has an inorganic material covering the wood and then a coating of lacquer.

Sample D (style no. 400CS) and Sample E (style no. 405) are shaped pieces of wood to which a filler material stated to be a composite of lye and resin has been applied. The moldings are also embossed and finished in gold.

You believe that these moldings should be classified under heading 4409, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed. You state that picture frame moldings are specifically included under this heading according to the Harmonized System Explanatory Notes.

Although wood picture frame moldings are included under this heading, the following exclusion applies (according to the amended Harmonized System Explanatory Notes):

(e) Wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing (e.g., veneered, polished, bronzed, or faced with metal leaf) (generally heading 44.21).

These moldings have been finished with materials other than just painting, staining or varnishing. They have been also lacquered and some have been covered with a filler material. Consequently, they are excluded from classification under heading 4409, HTSUSA.

The applicable subheading for the lacquered moldings represented by samples A through E will be 4421.90.9540, HTSUSA, which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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