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NY B85410

May 29, 1997

CLA-2-44:RR:NC:2:230 B85410


TARIFF NO.: 4409.20.4000; 4418.90.4090

Mr. John Quist
Triumph Technologies, Inc.
5850 Beltline Road; Suite 405
Dallas, TX 75240

RE: The tariff classification of door jamb, casing and base board moldings from Ghana

Dear Mr. Quist:

In your letter dated May 1, 1997 you requested a tariff classification ruling.

The ruling was requested on several kinds of moldings made of solid and/or finger-jointed nonconiferous woods such as obeche, ceiba and ofram. They consist of door jamb, casing and base board moldings which are used to hang doors, to case doors and windows and to finish the walls of a room. All of the moldings are continuously shaped to a variety of different patterns.

The door jamb moldings may be split or flat. The split jambs consist of two shaped pieces which together make a whole jamb. Both the split jambs and the flat jambs are dadoed or cut out across the ends.

The casing moldings will be imported in lengths of 7 feet and the base board moldings in lengths of 16 feet. The casing and base board moldings are square cut or unworked on the ends.

The applicable subheading for the casing and base board moldings will be 4409.20.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed; nonconiferous; standard wood moldings. The duty rate will be Free.

The applicable subheading for the split jambs and flat jambs with dadoed ends will be 4418.90.4090, HTSUSA, which provides for other builders' joinery and carpentry of wood. The duty rate will be 4 percent ad valorem.

Articles classifiable under subheading 4418.90.4090, HTSUSA, which are products of Ghana are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. (The GSP is scheduled to expire on May 31, 1997.)

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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