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NY 814412

September 14, 1995

CLA-2-44:S:N:N4:230 814412


TARIFF NO.: 4421.90.9840

Ms. Cindy Shimmel
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583

RE: The tariff classification of wood moldings from Italy.

Dear Ms. Shimmel:

In your letters dated July 13 and August 25, 1995, on behalf of your client, Arquati USA Moulding Division (Dallas, TX), you requested a tariff classification ruling.

Four samples of wood moldings were submitted and are being returned as requested. They represent products which will be imported in 10-foot lengths, mainly for use in the manufacture of mirror or picture frames.

Style 489-000-101 is a solid strip of wood, uniformly contoured throughout its length, with a decorated paper veneer finish on its face.

Style 789-150-200 is a solid strip of wood, uniformly contoured throughout its length, covered on its face with a hardened paste or gesso-like substance described as "pasta wood." The paste has been molded into a repetitive design in relief, and covered with gold metal leaf.

The applicable subheading for the style 489-000-101 and 789- 150-200 moldings 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%.

We are unable to provide a ruling on styles 462-280-003 and 463-281-006 at this time, since it is still unclear to us what finishing materials have been applied to them. Although your client has indicated that they are finished merely with acrylic paint, it appears to us that other materials may be present. You may wish to reverify, explain and/or correct this informa- tion and resubmit the samples for a ruling at a later date.

This ruling is being issued under the provisions of Section 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.

With regard to your client's concern that a competitor may be misclassifying similar imported moldings, we would be pleased to look into the matter if you provide us with the name of the firm in question, and any other relevant specifics.

If you have any further questions regarding this letter, please contact National Import Specialist Paul Garretto, at (212) 466-5779.


Roger J. Silvestri

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