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NY 815577

October 25, 1995

CLA-2-44:R:N4:230 815577


TARIFF NO.: 4414.00.0000

Mr. Kevin Maher
C-Air Customhouse Brokers Inc.
153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of wood frame kits from Brazil.

Dear Mr. Maher:

In your letter dated September 8, 1995, on behalf of Roseart Industries Inc. (Livingston, N.J.), you requested a tariff classification ruling. In response to our request for further information, you submitted some additional notations, which were received here on October 4.

The goods in question are identified as wood frame kits which will be incorporated into "finished board products" in the United States. The samples submitted with your original inquiry are two short, square-cut lengths of wood molding. However, your follow-up notations indicate that each imported kit will consist of four pieces of molding, cut to the proper lengths and mitered at the ends, ready to be assembled into a frame for a chalk board, bulletin board or the like.

The applicable subheading for the wood frame kits will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 5.6%.

The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under subheading 4414.00.0000, HTS, which are products of Brazil will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

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. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto, at (212) 466-5779.


Roger J. Silvestri

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