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NY A81434

April 15, 1996

CLA-2-44:RR:NC:GI:230 A81434


TARIFF NO.: 4421.90.9840

Mr. Jerry Barile
All Nations Forwarding Import Co.
One Cross Island Plaza
Jamaica, NY 11422

RE: The tariff classification of wooden picture frame moldings finished with gesso and gold leaf or with gesso and gold paint from Brazil or Italy

Dear Mr. Barile:

In your letter dated March 14, 1996, on behalf of the importer, Bendix Mouldings, Inc., you requested a tariff classification ruling.

The ruling was requested on four styles of picture frame moldings. A three inch sample piece section of each style was submitted. Each sample is a wooden molding having a uniform profile throughout the length. The four styles have different profiles suitable for picture framing. Each of the four styles is finished by first applying a layer of gesso, which is a preparation of plaster of Paris and glue and is commonly used as a base for low relief or as a surface for painting. Three of the four styles are further finished with a layer of gold leaf. The fourth style is finished with a layer of gold paint.

The applicable subheading for the wooden picture frame moldings finished with gesso and gold leaf or with gesso and gold paint will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 4.4 percent ad valorem.

Articles classifiable under subheading 4421.90.9840, HTSUSA, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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 Paul Garretto at 212-466-5779.


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