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NY 883724

May 20, 1993

CLA-2-44:S:N:N8:230 883724


TARIFF NO.: 4411.29.9000

Mr. Stephen J. Pepi
Great Lakes Customs Brokerage, Inc.
P.O. Box 740
Buffalo, NY 14213

RE: The tariff classification of surface covered and edge covered wood fiberboard moldings from Canada

Dear Mr. Pepi:

In your letter dated March 5, 1993, on behalf of your client Accu-Wrap Mouldings, Inc., you requested a tariff classification ruling.

The ruling was requested on wrapped wood fiberboard moldings. Descriptive literature on the wrapped moldings states that they are available in a number of profiles such as crown moldings, wainscotting, quarter-rounds and baseboard moldings. A sample of a wood molding which has been surface covered and edge covered with paper was submitted by you. The sample was analyzed by our Customs Laboratory in order to determine the actual density of the wood fiberboard. The density was found to be 0.71 gram per cubic centimeter. A proforma invoice submitted by you describes the product as "fiberboard of a density exceeding 0.35 g/cm3 but not exceeding 0.5 g/cm3." Invoices filed with entries must state the actual accurate density of the fiberboard.

The applicable subheading for the surface covered and edge covered moldings will be 4411.29.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for fiberboard of a density exceeding 0.5 gram per cubic centimeter but not exceeding 0.8 gram per cubic centimeter, other. The rate of duty will be 6 percent ad valorem.

Goods classifiable under subheading 4411.29.9000, HTS, which have originated in the territory of Canada, will be entitled to a 3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) 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 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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