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NY 812162

July 25, 1995

CLA-2-44:S:N:N3:230 812162


TARIFF NO.: 4421.90.9840

Ms. Elizabeth Mince
Hellmann Transport Services
1001 Tradeport Blvd.
Atlanta, GA 30354

RE: The tariff classification of wood picture frame moldings from Italy and France.

Dear Ms. Mince:

In your letter dated June 26, 1995, on behalf of Nurre Caxton (Sunrise, FL), you requested a tariff classification ruling.

Six samples and an illustrated catalog were submitted and will be retained for reference. The samples are sections of wood moldings used to make picture frames. They are solid strips of wood, uniformly contoured throughout their length, whose faces have been finished with a variety of materials.

Style 7904, "Black Lacquer" (representing the "Reflections" line), is said to be finished with 15 coats of fine Italian lacquer.

Style 2312, "Silver with Gold Panel" (representing the "Gold Standard" line), is said to be finished with sealer, high-quality metal leaf and specially formulated top coats.

The applicable subheading for the style 7904 and 2312 moldings (and for all other styles within the "Reflections" and "Gold Standard" lines) will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non- enumerated) articles of wood. The rate of duty will be 4.7%.

Your inquiry does not provide enough information for us to give a classification ruling on the remaining samples, styles 3108, 6688, 7107 and 7898. Your request should specify exactly what finishing materials are present on each of these moldings (e.g., polyurethane, lacquer, metal leaf, paint, stain, etc.).

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.


Jean F. Maguire

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